https://www.taxtmi.com/caselaws?id=258895 Form-C and Form-F could not be withheld on the basis of alleged tax arrears where the dealer had filed returns and paid the admitted tax, and no additional demand had been raised after scrutiny under the VAT framework. The Court held that the Department could not use subsequent assessment or recovery proceedings as a substitute for exercising its scrutiny powers before rejecting the applications. Notifications issued after the amendment to Rule 9 did not create an independent recovery mechanism through denial of the statutory forms. The refusal to issue the forms was therefore unsustainable and the rejection orders were quashed. en-us Fri, 13 Mar 2015 00:00:00 +0530 Wed, 22 Apr 2015 21:17:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258895 Form-C and Form-F could not be withheld on the basis of alleged tax arrears where the dealer had filed returns and paid the admitted tax, and no additional demand had been raised after scrutiny under the VAT framework. The Court held that the Department could not use subsequent assessment or recovery proceedings as a substitute for exercising its scrutiny powers before rejecting the applications. Notifications issued after the amendment to Rule 9 did not create an independent recovery mechanism through denial of the statutory forms. The refusal to issue the forms was therefore unsustainable and the rejection orders were quashed. Case-Laws VAT and Sales Tax Fri, 13 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258895