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TMI Blog2020 (7) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... rough: Mr. Satyakam, Advocate. J U D G M E N T MANMOHAN, J: (Oral) 1. The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing. 2. Present writ petition has been filed seeking a direction to the respondent No.2 to unblock the portal to enable the petitioner to access and procure Forms C and For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax (Delhi) Rules, the Commissioner has the power to withhold the issuance of declaration Form C to an assessee/applicant after giving him an opportunity of hearing. 8. He states that in the present case a notice has been issued by the VAT Officer (Ward-96), Delhi dated 03rd July, 2020 under Section 59(2) of DVAT Act fixing a date of hearing on 10th July, 2020. The notice handed over by Mr. Satyak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 106 of the Delhi Value Added Tax Act, 2004 or the Central Sales Tax Act, 1956 and in respect of which no orders for installment / stay have been obtained from the competent authority under the provision of law; xxx xxx xxx the Commissioner shall, after affording the applicant an opportunity of being heard, withhold, for reasons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Court is of the opinion that the Commissioner cannot withhold issuance of declaration Form C to the petitioner in the present case. 13. Consequently, the present writ petition is allowed and the Commissioner, Delhi Valued Added Tax, is directed to unblock the portal forthwith so as to enable the petitioner to access and procure the requisite statutory Forms (Form C and Form F) provided under S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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