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    <title>Demand for Non Submission of C Form</title>
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    <description>The core legal position is that no statutory limitation prevents adjudication of historic tax demands after long delays, including assessments issued after company revival and amalgamation; where claims concern duty (and even penalties or interest) adjudication may proceed notwithstanding the passage of many years. Practical responses include pleading the age of the matter, loss of records, non-receipt of ex parte orders and change of management, and seeking specialist tax advice to reconstruct records and challenge procedural irregularities.</description>
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      <description>The core legal position is that no statutory limitation prevents adjudication of historic tax demands after long delays, including assessments issued after company revival and amalgamation; where claims concern duty (and even penalties or interest) adjudication may proceed notwithstanding the passage of many years. Practical responses include pleading the age of the matter, loss of records, non-receipt of ex parte orders and change of management, and seeking specialist tax advice to reconstruct records and challenge procedural irregularities.</description>
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      <law>VAT / Sales Tax</law>
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