C and F Forms request must be decided after hearing, with pending appeal or stay application disposed expeditiously

Refusal to issue C and F Forms because tax and penalty remained outstanding was not finally determined on the merits of the statutory provision; instead, the authority was directed to treat the writ as a representation and decide the request after granting personal hearing. The pending appeal, and if necessary the stay application, was also directed to be decided expeditiously within a fixed time, with that decision placed before the authority considering the forms. The writ petition was thus disposed of with directions for coordinated consideration of the forms request and the appellate proceedings.

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Issues: Whether the request for issuance of C and F Forms and the pending appeal and stay application required consideration by the departmental authorities with a speaking order and personal hearing.

Analysis: The writ petition arose from the refusal to issue C and F Forms on the ground that tax and penalty were outstanding under an assessment order. The Court noted that the respondents had not taken a final view on the request for forms and that the appeal and stay application before the appellate authority were still pending. In these circumstances, instead of deciding the scope of Section 43 of the Puducherry Value Added Tax Act, 2007 on merits, the Court directed the respondents to treat the writ petition as a representation and to decide the request for issuance of forms after affording personal hearing. The appellate authority was also directed to decide the appeal, or if necessary the stay application, within a fixed time and place its decision before the authority dealing with the forms.

Conclusion: The writ petition was disposed of with directions to consider the request for C and F Forms and to decide the pending appeal or stay application expeditiously after hearing the petitioner.

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