TMI Blog2017 (2) TMI 1133X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Petitioner : Mr.P.Suresh For the Respondents : Mr.J.Kumaran ORDER 1. The prayer made in the Writ Petition is, to the effect, that the writ of mandamus be issued to the second respondent, to issue C and F Forms, in accordance with law. 2. A perusal of the record would show [which includes the counter affidavit filed on behalf of the respondents] that the C and F Forms have not been issued to the petitioner, on account of the fact that, the Assessment Order dated 08.12.2014 has been passed, which has given rise to a demand for tax and penalty. 3. By virtue of the said Assessment Order, the petitioner has been called upon to pay tax, for a sum of ₹ 27,76,416/- and a penalty, equivalent to ₹ 55,52,8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , counsel for the petitioner seeks to place reliance on the following judgments. i.M/s.Indian Agencies [Regd.] Vs Additional Commissioner of Commercial Taxes, Karnataka, [2005] 2 SCC 129. ii.Judgment dated 01.02.2016, passed in W.P.[C] 8272/2015 C.M.No.17432 of 2015, titled M/s.Ingram Micro India Pvt. Ltd. Vs. Commissioner, Department of Trade and Taxes and another. 6. I have heard the learned counsels for the parties and perused the records. 7. According to me, the power of the respondents to withhold Forms C and F, the issuance of which are otherwise, concededly, governed by the provisions of the Central Sales Tax Act, 1956 [in short CST Act ] and the rules framed thereunder, can if at all be sourced in Section 43 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i.The respondents will treat the present Writ Petition as a representation and, accordingly, pass orders qua the request of the petitioner, for issuance of C and F Forms. ii.Before passing any order, the concerned authority would grant personal hearing to the petitioner. iii.The order so passed, will be a speaking order. iv.The Appellate Authority in the meanwhile, shall rule upon the appeal. If, for any reason, it is not possible to decide the appeal, a decision will be taken vis-a-vis on the application for stay. v.The decision rendered in the appeal and/or the stay application, will be placed before the concerned authority, which is required to deal with the request of the petitioner for issuance of C and F Forms. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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