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Kumar’s Metallurgical Corporation Ltd. Versus The State of Telangana and two others

Blocking TIN Number of the petitioner-company from accessing the facility i.e. the website of the respondents- authorities (www.tgct.gov.in) for issuing statutory “C” Declaration Forms/Way-bills to its sellers - Held that:- even if any tax is due from the petitioner, denial of the way-bills is not the proper way to recover the tax. - Having regard to the facts and circumstances of the case and following the judgment dated 12.03.2014 passed by this Court in W.P.No. 39097 of 2013, we are of th .....

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FOR COMMERCIAL TAX (TG ORDER:-(per Hon ble Sri Justice G. Chandraiah) This writ petition is filed for the following substantive relief: a) declare the action of the respondents-authorities in blocking TIN Number of the petitioner-company from accessing the facility i.e. the website of the respondents- authorities (www.tgct.gov.in) for issuing statutory C Declaration Forms/Way-bills to its sellers as illegal, arbitrary, contrary to law and also in violation of principles of natural justice; and b .....

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0.2015. The case of the petitioner-company, represented by its authorized representative - Mr. S.Sudhir Reddy, is that he is working as Manager(Purchase) of the petitioner-company which is a registered dealer under both the Telangana Value Added Tax Act, 2005 & the Central Sales Tax Act, 1956 with TIN No. 36430156641 and the company is involved in the manufacture/production of sponge iron by acquiring requisite raw materials i.e. iron ore and coal from various sellers. The petitioner regular .....

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ent i.e. www.tgct.gov.in. Now, the petitioner s grievance is that when a request was made online to the Department through its website in October, 2015 for issuance of statutory C Declaration/Way-bills to its sellers, the same was not accepted by the Department and without there being any notice to the petitioner, TIN Number of the petitioner was shown as blocked because of non-payment of taxes, thereby the petitioner has no access of facility on the website. Further, when the petitioner made a .....

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s 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 / Waybills to the sellers is essential and non-consideration of the representation made by the petitioner so far, is arbitrary and illegal. In support of his cont .....

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her hand, the learned Special Standing Counsel for Commercial Taxes appearing on behalf of the respondents has submitted that the petitioner is a defaulter in payment of arrears of tax since 2003 and he is also avoiding payments, therefore, the respondents have initiated proceedings for recovery of taxes and he has also submitted that the Department can block the TIN Number of the petitioner, as such, the writ petition is liable to be dismissed. We have perused the material placed on record. The .....

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on 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. .....

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