2020 (7) TMI 181

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....ough: Mr. Satyakam, Advocate. J U D G M E N T MANMOHAN, J: (Oral) 1. The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing. 2. Present writ petition has been filed seeking a direction to the respondent No.2 to unblock the portal to enable the petitioner to access and procure Forms C and Form....

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....x (Delhi) Rules, the Commissioner has the power to withhold the issuance of declaration Form C to an assessee/applicant after giving him an opportunity of hearing. 8. He states that in the present case a notice has been issued by the VAT Officer (Ward-96), Delhi dated 03rd July, 2020 under Section 59(2) of DVAT Act fixing a date of hearing on 10th July, 2020. The notice handed over by Mr. Satyaka....

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....ction 106 of the Delhi Value Added Tax Act, 2004 or the Central Sales Tax Act, 1956 and in respect of which no orders for installment / stay have been obtained from the competent authority under the provision of law; xxx      xxx      xxx the Commissioner shall, after affording the applicant an opportunity of being heard, withhold, for reasons t....