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2020 (7) TMI 181 - HC - VAT and Sales TaxUnblocking of portal to enable the petitioner to access and procure Forms C and Forms F - Sections 6 and 6A of the Central Sales Tax Act, 1956 - petitioner submits that neither CST Act nor the rules framed therein provide for blocking of a portal due to pendency of assessment orders - HELD THAT:- This Court is of the opinion that by virtue of power conferred under Rule 5(4)(ii) of the Central Sales Tax (Delhi) Rules, the Commissioner can withhold issuance of declaration Form C to an assessee/applicant provided he passes a reasoned order after affording an opportunity of hearing to the assessee/applicant - However, in the present case, despite the petitioner highlighting its grievances vide letters dated 25th March, 2019 and 17th May, 2019, the notice under Section 59(2) has been issued on 03rd July, 2020 and that too after receipt of an advanced copy of the present writ petition. In any event, as admittedly no order has been passed under Rule 5(4)(ii) of the Central Sales Tax (Delhi) Rules till date, this Court is of the opinion that the Commissioner cannot withhold issuance of declaration Form C to the petitioner in the present case - the present writ petition is allowed and the Commissioner, Delhi Valued Added Tax, is directed to unblock the portal forthwith so as to enable the petitioner to access and procure the requisite statutory Forms (Form C and Form F) provided under Sections 6 and 6A of the CST Act. Petition disposed off.
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