2017 (11) TMI 80

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....hap, the learned counsel appearing for the petitioner and Mr.J.Kumaran, the learned Government Advocate, accepting notice on behalf of the respondent. With the consent of the learned counsel appearing on either side, this Writ Petition is taken up for disposal. 2. The petitioner seeks for a direction upon the respondent to issue 'C' Form declaration to the petitioner through the online,....

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....herry Value Added Tax Appellate Tribunal (hereinafter, referred to as 'Tribunal') on 16.06.2017, which was taken on file, in T.A. 19 of 2017, in which, the petitioner filed a Stay Petition, praying for stay of the disputed penalty. The arguments in the Stay Petition is over, and orders were reserved in the Stay Petition. In the meantime, the Presiding Officer of the Tribunal retired from s....

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.... there has been no justification to withhold 'C' Form Declarations, solely on the ground that the Appeal Petition filed by the petitioner as against the imposition of penalty is yet to be disposed of. Accordingly, the said Writ Petitions were disposed, by a common order, dated 12.09.2017, directing the respective Assessing Officer to release 'C' Forms to the petitioner therein, if ....