Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2018 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 1043 - HC - VAT and Sales TaxIssuance of C declaration Forms - pending government dues - unlocking the facility in the corresponding tax payer identification number and the general sales tax number - Penalty u/s 18(3) of the said Act - Held that: - the writ petition is disposed of by directing the respondent to release the C Form declarations, to which, the petitioner is eligible - Simultaneously, there will be a direction to the Puducherry Value Added Tax Act Appellate Tribunal, Puducherry to take up for hearing the stay petition in I.A.No.1419 of 2017 and pass orders on merits and in accordance with law, within a period of three weeks from the date of receipt of a copy of this order - this Court upheld the power of the respondent to withhold the C Form declarations, as the respondent is statutorily empowered to do so and the Hon'ble Division Bench of this Court has also upheld the said power - petition disposed off.
|