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2017 (9) TMI 1359 - HC - VAT and Sales TaxPenalty - petitioners seek a direction to the respondent to issue C declaration forms to them through on-line by unlocking the facility in the corresponding tax payer identification number and the general sales tax number - Held that: - this Court upheld the power of the respondents to withhold the C Form declarations, as the respondents are statutorily empowered to do so - respondent are directed to release the C Form declarations, to which, the petitioners are eligible. Simultaneously, there will be a direction to the Puducherry Value Added Tax Act Appellate Tribunal, Puducherry to take up for hearing the stay petitions - petition allowed.
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