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DELHI HIGH COURT
MANMOHAN, NAVIN CHAWLA
Otis Elevator Company (India) Ltd. – Appellant
Versus
Commissioner of Value Added Tax – Respondent
| Table of Content |
|---|
| 1. petitioner seeks writ for online form 'f' (Para 1 , 2) |
| 2. reassessments for fy 2007-08 and 2008-09 barred (Para 3) |
| 3. petitioner asserts tax demands resolved (Para 4 , 5 , 6 , 7) |
| 4. arguments on blocking form 'f' discussed (Para 8 , 9) |
| 5. court observes lack of notice and hearing (Para 10 , 11) |
| 6. rule regarding issuance of form 'f' clarified (Para 12 , 13 , 14) |
| 7. commissioner failed to comply with prerequisites (Para 15) |
| 8. petition allowed with directives (Para 16 , 17 , 18) |
JUDGMENT
Navin Chawla, J. (Oral)
CM 33409/2021
This is an application seeking early hearing of the petition.
For the reasons stated in the application and with the consent of the learned counsels for the parties, the application is allowed and the petition is taken up for final hearing today itself.
W.P.(C) 5626/2019
1. This petition has been filed by the petitioner praying for a writ of mandamus directing the respondents to enable the issuance of Form `F' by unblocking the online Form `F' facility of the petitioner.
2. The petitioner further prays for a declaration that the reassessments for the Financial Year (hereinafter referred to as `FY') 2007-08 and 2008-09 are barred by limitation under
Issuance of Form 'F' cannot be blocked without providing a reasoned order and an opportunity to be heard, as mandated by procedural rules.
The court emphasized that it cannot speculate on the petitioner's entitlement to stay of demands and that the Order of the Supreme Court restraining coercive action applied only to specific issues an....
The issuance of 'F' Forms under tax laws can be denied based on pending tax demands, even if those demands are under legal challenge.
Taxpayers have the right to rectify documentation and receive a personal hearing during assessment processes.
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