2017 (9) TMI 1417

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....ered dealer on the file of the respondent under the provisions of the Puducherry General Sales Tax Act and the Puducherry Value Added Tax Act. The assessments for the years 2006-07 and 2007-08 under the Puducherry General Sales Tax Act and the Puducherry Value Added Tax Act were completed and the respondent determined the taxable turnover by passing orders of assessment dated 14.1.2011 and 09.3.2011. According to the petitioner, even before passing the assessment orders, they paid the entire tax. 4. However, since the respondent levied penalty at the rate of 150%, the petitioner preferred statutory appeals before the Appellate Authority in A.P.Nos.26 and 27/PGST/2010-11 and 28/PVAT/2009-10. The Appellate Authority, while disposing of the....

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....s of the Puducherry Value Added Tax Act provided for the same. When identical relief was sought for in a batch of cases, which were ultimately decided by the Hon'ble Division Bench in the case of M.Amirtham Petroleum Agency Vs. Additional DCTO-IW, Puducherry [W.P.No.15804 of 2014 etc. cases dated 07.4.2016], the Hon'ble Division Bench of this Court upheld the power of the respondent to withhold the C Form declarations in respect of the defaulting dealer and the State of Puducherry is empowered to adopt different modes for recovery of tax and penalty and one such mode was to withhold the C Form declarations, which has a statutory backing in the light of Section 43(1) of the Puducherry Value Added Tax Act. 7. This legal position ca....

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....tune of Rs. 1,40,44,508/- and when, admittedly, the penalty demanded is Rs. 97,65,418/-, the issue pertaining to which is pending consideration before the Appellate Tribunal. Therefore, unless and until the Appellate Tribunal takes a decision on the appeal petitions, the correctness of the levy of penalty cannot be said to have attained finality. 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 petitions in TMP.Nos.958 to 960 of 2017 and pass orders on merits and in accordance with ....