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2020 (7) TMI 181
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....handani, Advocate. Respondents Through: 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 peti....
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....ubmits that under Rule 5(4)(ii) of the Central Sales Tax (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 ....
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....der the Delhi Value Added Tax Act, 2004 or under the various Acts repealed as per section 106 of the Delhi Value Added Tax Act, 2004 or the Central Sales Tax Act, 1956 and in respect of which no orders for installment / stay have been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 Commissione....
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.... no order has been passed under Rule 5(4)(ii) of the Central Sales Tax (Delhi) Rules till date, this Court is of the opinion that the Commissioner cannot withhold issuance of declaration Form C to the petitioner in the present case. 13. Consequently, the present writ petition is allowed and the Commissioner, Delhi Valued Added Tax, is directed to unblock the portal forthwith so as to enable the....