9911796707
TMI Blog2014 (3) TMI 1059X X X X Extracts X X X X X X X X Extracts X X X X ..... arbitrary without jurisdiction, contrary to law and direct the respondents-authorities to remove the blockage status for issue of statutory 'C' declaration forms online and consequently, direct the 1st respondent to issue statutory 'C' declaration forms as requested by the petitioner in it's application dated 09.05.2013, without insisting for payment of alleged arrears of tax. 2. The petitioner is a registered dealer under the Andhra Pradesh Value Added Tax Act, 2005, (For short, 'the Act') with TIN No.28150191247 and also holding a registration under Central Sales Tax Act, 1956 (For short, 'the C.S.T. Act'). The petitioner purchased various components required for manufacturing of transformers from various sellers in other states. Under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the petitioner reiterated the contentions raised in the writ petition while learned Special Government Pleader disputed the same on the ground that unless the tax arrears is cleared, 'C' declaration forms cannot be issued. 6. In this case the controversy is with regard to non issuance of 'C' declaration forms by the 1st respondent, admittedly, on the ground that the petitioner is in arrears of VAT tax and an appeal is pending. When 'C' declaration forms are denied, the present writ petition is filed. 7. Indisputably, interstate transactions covered by a certificate in Form-C, issued under Rule 9 of the Central Sales Tax Rules, 1957, entitles the assessee to claim confessional rate of tax. The petitioner, therefore, applied fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pted from payment of tax, non-issuance of the way bills is illegal. We do not consider it necessary to go into the exemption of tax. In view of the above observations of the Supreme Court, even if any tax is due from the petitioner, denial of the way bills is not the proper way to recover the tax." 9. The learned Special Government Pleader has not brought to our notice any provision in the VAT Act or the C.S.T. Act, 1956, which empowers denial of 'C' declaration forms to the petitioner. Thus, in view of the principles laid down by this Court in the decision cited supra, the writ petition is allowed directing the respondents to supply the 'C' form declarations. However, this order does not preclude the respondents from initiating appropriat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
