https://www.taxtmi.com/caselaws?id=164972 An authority may withhold statutory declaration forms only where the governing statute expressly authorises such action for recovery of tax, penalty or other dues; mere arrears do not by themselves justify refusal of C forms if the Central Sales Tax framework does not provide for that consequence. Judicial review may still lie against a show-cause communication where the impugned action is ex facie without jurisdiction. Interim mandamus was therefore warranted directing issuance of the C form pending final adjudication, while the underlying liability and recovery issues remained open. en-us Thu, 06 May 2010 00:00:00 +0530 Tue, 07 Oct 2014 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164972 An authority may withhold statutory declaration forms only where the governing statute expressly authorises such action for recovery of tax, penalty or other dues; mere arrears do not by themselves justify refusal of C forms if the Central Sales Tax framework does not provide for that consequence. Judicial review may still lie against a show-cause communication where the impugned action is ex facie without jurisdiction. Interim mandamus was therefore warranted directing issuance of the C form pending final adjudication, while the underlying liability and recovery issues remained open. Case-Laws VAT and Sales Tax Thu, 06 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164972