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2021 (9) TMI 1239 - HC - VAT and Sales TaxSeeking direction to respondents to enable the issuance of Form ‘F’ by unblocking the online Form ‘F’ facility of the petitioner - Time limitation of assessment orders - Section 34(2) of the Delhi Value Added Tax Act, 2004 - HELD THAT:- Admittedly, in the present case, the respondents have not issued any Show Cause Notice and/or granted an opportunity of hearing to the petitioner before debarring it from issuing Form ‘F’ from the online portal. In INFINITI RETAIL LIMITED VERSUS GOVERNMENT OF NCT OF DELHI & ANR. [2020 (7) TMI 181 - DELHI HIGH COURT], this Court had considered the effect of Rule 5(4)(ii) of the CST (Delhi) Rules and held that the Commissioner cannot withhold issuance of declaration Form ‘C’ to an assessee/applicant without passing a reasoned order, after affording an opportunity of hearing to the assessee/applicant. In terms of Rule 8(2) of the CST (Delhi) Rules, the provisions of sub-Rule 4 of Rule 5 in relation to the declaration Form ‘C’ applies also to certificate in Form ‘F’ - A conjoint reading of Rule 5(4)(ii) and Rule 8(2) of the CST (Delhi) Rules would make it clear that issuance of Form ‘F’ can be withheld by the Commissioner only after granting an opportunity of hearing to the assessee and passing a reasoned order for the same. In the present case, both the above pre-conditions have admittedly not been complied with by the respondents. Therefore, the Commissioner could not have debarred the petitioner from issuing Form ‘F’ from its online portal - the respondents are directed to enable the issuance of Form ‘F’ facility on its online portal for the petitioner forthwith. Petition allowed.
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