https://www.taxtmi.com/caselaws?id=161045 Additional security under the APGST registration framework may be required to secure tax realisation and control statutory forms, but only with recorded reasons and an opportunity of hearing. Where an assessee was covered by a sales tax deferment scheme and had no immediate tax liability during the relevant period, insisting on further security was not justified. The demand was also inconsistent with binding departmental circulars stating that limited companies should not be compelled to furnish security deposit. The impugned security requirement was therefore treated as unsustainable and invalid. en-us Wed, 26 Sep 2001 00:00:00 +0530 Mon, 30 Dec 2013 16:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161045 Additional security under the APGST registration framework may be required to secure tax realisation and control statutory forms, but only with recorded reasons and an opportunity of hearing. Where an assessee was covered by a sales tax deferment scheme and had no immediate tax liability during the relevant period, insisting on further security was not justified. The demand was also inconsistent with binding departmental circulars stating that limited companies should not be compelled to furnish security deposit. The impugned security requirement was therefore treated as unsustainable and invalid. Case-Laws VAT and Sales Tax Wed, 26 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161045