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2021 (11) TMI 543 - HC - VAT and Sales TaxSeeking issuance of requisite ‘F’ Forms to the Petitioner - interstate stock transfers undertaken by the Petitioner - Bullion - period starting from April 2016 until June 2017 - HELD THAT:- A reading of the above provision would clearly show that where the applicant, seeking Form ‘F’, has defaulted in making the payment of the amount of the tax assessed, the Commissioner may, after affording the applicant an opportunity of being heard, withhold the issuance of Form ‘F’ to him for the reasons to be recorded in writing. In the present case, from the chart of tax demands placed by the respondents and not denied by the petitioner, it is evident that the petitioner owes tax demand. Though the same are pending challenge at various stages or forums, for some there is no order of stay on the said demand. This Court in the present proceedings cannot usurp the jurisdiction of the Courts/Authorities hearing such appeals/objections and hazard a guess as to whether the petitioner is entitled to a stay of demands in those proceedings. Compliance with the proviso to Rule 5(4) of the CST (Delhi) Rules - HELD THAT:- Admittedly, the respondents have now passed the Order dated 16.06.2021 giving reasons for refusing the facility of issuance of the ‘F’ Forms to the petitioner. The said Order is not in challenged. Challenge to Rule 5(4) of the CST (Delhi) Rules - HELD THAT:- Section 13(3) and 13(4)(e) of the CST Act empowers the State Governments to make rules, including specifying the conditions subject to which Form ‘F’ may be obtained - It cannot therefore, at least at this stage be said that Rule 5(4)(ii) of the CST (Delhi) Rules is ultra vires the CST Act. Application dismissed.
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