TMI Blog2018 (3) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... a copy of this order - this Court upheld the power of the respondent to withhold the C Form declarations, as the respondent is statutorily empowered to do so and the Hon'ble Division Bench of this Court has also upheld the said power - petition disposed off. - W.P. No.24648 of 2017 WMP.No.26009 of 2017 - - - Dated:- 14-9-2017 - T. S. Sivagnanam, J. For Petitioner : Mr.L.Chandra Kumar for Mr.K.M.Balaji For Respondent : Mr.J.Kumaran, Government Advocate, (Puducherry) ORDER Mr.J.Kumaran, learned Government Advocate (Puducherry) accepts notice for the respondent. 2. Heard both sides. 3. The petitioner seeks a direction to the respondent to issue C declaration Forms to them through on-line by unlocking the facility i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner filed petition for grant of interim stay in I.A.No.1419 of 2017. 8. As on date, the second appeal is pending before the Tribunal along with stay petition. It appears that the Tribun al has not passed any separate order in the stay petition. While so, the petitioner made a request to the respondent vide representation dated 07.09.2017 to issue C Form declarations stating that the non issuance of C Form declarations would put them to irreparable loss, hardship and difficulty. Since their representation is not yet considered, the petitioner is before this Court. 9. It is relevant to point out at this juncture that somewhat an identical case was heard and decided by this Court in M/s.Sri Harish Agencies Vs. ACTO-II, Puducherry (WP.No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pass an order in clear terms i.e. to say, the last paragraph of the orders passed by the Appellate Assistant Commissioner is mutually contradictory. However, this error has to be rectified by the Appellate Tribunal, before which, the second appeals are pending in T.A.Nos.14 to 16 of 2017. It is not known as to why the Appellate Tribunal has not taken up for consideration the stay petitions. 9. The petitioner, though entitled to prefer an appeal before the First Appellate Authority against the assessment order, is not required to effect any pre-deposit of penalty amount. If there are tax arrears, then 25% of the disputed tax has to be pre-deposited mandatorily for being entitled to present the appeal. The Statute itself does not provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and it has been passed in the light of peculiar facts and circumstances of this case. It is also made clear that if the petitioner commits any default in payment of tax, then it is open to the respondent to take stringent action against the petitioner dealer. 10. In the light of the above, the writ petition is disposed of by directing the respondent to release the C Form declarations, to which, the petitioner is eligible. Simultaneously, there will be a direction to the Puducherry Value Added Tax Act Appellate Tribunal, Puducherry to take up for hearing the stay petition in I.A.No.1419 of 2017 and pass orders on merits and in accordance with law, within a period of three weeks from the date of receipt of a copy of this order. The furt ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
