Court orders Commissioner to unblock portal for accessing CST Forms

The court allowed the writ petition, directing the Commissioner to unblock the portal for the petitioner to access and procure the necessary Forms under the CST Act. The court held that the Commissioner could not withhold Form C issuance as no order had been passed under Rule 5(4)(ii) at the time of filing the petition. The judgment was ordered to be uploaded on the website, and a copy was forwarded to the counsel via email.

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Issues:
Petition seeking unblocking of portal to access Forms C and F under CST Act - Interpretation of Rule 5(4)(ii) of Central Sales Tax (Delhi) Rules - Commissioner's power to withhold issuance of Form C - Opportunity of hearing to be provided - Validity of notice under Section 59(2) of DVAT Act - Compliance with procedural requirements.

Analysis:
The petitioner filed a writ petition requesting the court to direct the respondent to unblock the portal for accessing Forms C and F under Sections 6 and 6A of the CST Act. The petitioner argued that neither the CST Act nor its rules authorize blocking a portal due to pending assessment orders. The petitioner's counsel contended that such a condition would be arbitrary and not recognized under the CST Act, citing Section 43 of the DVAT Act. The court issued notice to the respondents, who accepted it. The respondents, through their counsel, highlighted Rule 5(4)(ii) of the Central Sales Tax (Delhi) Rules, which empowers the Commissioner to withhold issuance of Form C after providing an opportunity of hearing to the assessee. A notice was issued under Section 59(2) of the DVAT Act, fixing a hearing date. The court reproduced Rule 5(4)(ii) and acknowledged the Commissioner's authority to withhold Form C issuance, subject to a reasoned order after hearing the applicant.

The court opined that the Commissioner can withhold Form C issuance under Rule 5(4)(ii) by passing a reasoned order after hearing the applicant. However, in this case, despite the petitioner's prior complaints, the notice was issued after the writ petition was filed. As no order had been passed under Rule 5(4)(ii) till then, the court held that the Commissioner could not withhold Form C issuance. Consequently, the court allowed the writ petition, directing the Commissioner to unblock the portal for the petitioner to access and procure the necessary Forms under the CST Act. The court ordered the judgment to be uploaded on the website and forwarded a copy to the counsel via email.

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