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2016 (7) TMI 713 - HC - VAT and Sales TaxBlocking TIN Number of the petitioner-company from accessing the facility i.e. the website of the respondents- authorities (www.tgct.gov.in) for issuing statutory “C” Declaration Forms/Way-bills to its sellers - Held that:- even if any tax is due from the petitioner, denial of the way-bills is not the proper way to recover the tax. Having regard to the facts and circumstances of the case and following the judgment dated 12.03.2014 passed by this Court in W.P.No. 39097 of 2013, we are of the considered view that the action of the respondent-sauthorities in blocking the TIN Number of the petitioner-company from accessing the facility i.e. the website of the respondents- authorities (www.tgct.gov.in) for issuing the statutory “C” Declaration Forms / Way-bills to its sellers even if tax is due from the petitioner, is not proper.
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