2017 (9) TMI 1359

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....s of the respective respondent under the provisions of the Puducherry Value Added Tax Act, 2007 and the Puducherry General Sales Tax Act, 1967, as the relief sought for in both the writ petitions is identical, the writ petitions are taken up for joint disposal and disposed of by this common order. 2. The petitioners seek a direction to the respondent to issue C declaration forms to them through on-line by unlocking the facility in the corresponding tax payer identification number and the general sales tax number. 3. The petitioners were assessed to tax for the assessment years 2006-07, 2007-08 and 2008-09 by orders respectively dated 26.7.2010, 30.6.2010 and 30.6.2010 (in respect of the petitioner in WP.No.24412 of 2017) and for the a....

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....ore the Puducherry Value Added Tax Appellate Tribunal in Tax Appeal Nos.23 to 26 of 2017 as well as 29 to 31 of 2017 respectively. Along with the appeals, the petitioner filed petitions for grant of interim stay in I.A.Nos.1321 to 1324 of 2017 as well as 1399 to 1401 of 2017 respectively. 7. As on date, the second appeals are pending before the Tribunal along with stay petitions. It appears that the Tribunal has not passed any separate orders in the stay petitions. While so, the petitioners made a request to the respective respondent vide separate representations dated 04.9.2017 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 repres....

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....late Authority as well as the Assessing Authority accepted the fact that the petitioner remitted the tax. However, the Assessing Officer sought to justify the orders levying penalty. Unfortunately, the Appellate Assistant Commissioner did not 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 assess....

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.... to withhold the C Form declarations, as the respondent is statutorily empowered to do so and the Hon'ble Division Bench has also upheld the said power. It is made clear that this order shall not be treated as a precedent 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." 9. In the light of the above, the writ petitions are disposed of by directing the respective respondent to release the C Form declarations, to which, the petitioners are eligible. Simultaneously, there will be a direction to the Puducherry Value Added Tax Act ....