9911796707
TMI Blog2016 (7) TMI 713X X X X Extracts X X X X X X X X Extracts X X X X ..... Declaration Forms/Way-bills to its sellers as illegal, arbitrary, contrary to law and also in violation of principles of natural justice; and b) direct the respondents-authorities to unblock TIN Number of the petitioner-company forthwith on the website of Commercial Tax Department, thereby enabling it to issue statutory "C" Declaration Forms/Way-bills to its sellers by accessing the website of the respondents- authorities (www.tgct.gov.in); and c) consequently, direct the 3rd respondent to issue "C" Declaration Forms/Way-bills to the sellers of the petitioner-company as requested by the petitioner-company vide its representation dated 05.10.2015." The case of the petitioner-company, represented by its authorized representative - Mr. S.S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e company so as to enable him to generate "C" Declaration Forms/Way-bills to be issued to their suppliers, the respondents-authorities, have neither considered and passed any orders on the representation nor issued "C" Declaration Forms / Way-bills to the sellers by releasing the TIN Number. Hence, the present writ petition is filed seeking appropriate directions. The learned counsel for the petitioner has submitted that merely because the petitioner has fallen due in payment of tax due to financial crisis since 2003, the action of the respondents-authorities in blocking the TIN Number of the petitioner without taking into consideration the prompt payments made by the petitioner earlier and the fact that issuance of "C" Declaration Forms / ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Village Industries Welfare Society, Kolluru v. Commercial Tax Officer, Tenali (1996) 23 APSTJ which is referred in W.P.No. 39097 of 2013, while answering the question whether it is competent to the Commercial Tax Officer to deny the way-bills to compel the payment of tax arrears, observed as under: "Inasmuch as the issuance of the way-bills depends upon the payment of costs; under Rule 45 of the Andhra Pradesh General Sales Tax Rules, 1957, payment of tax is not one of the conditions prescribed in those Rules. Therefore, in our view, the defence taken by the respondent is untenable. We may also point out here that in M/s.Dabur India Limited V. State of U.P.(1) AIR 1990 Supreme Court 1814, the Supreme Court observed that the Government ..... X X X X Extracts X X X X X X X X Extracts X X X X
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