https://www.taxtmi.com/caselaws?id=330115 Tax arrears cannot be recovered by blocking a dealer's TIN or denying access to online issuance of C Declaration Forms and way-bills when payment of arrears is not a lawful condition for those facilities. The Court treated such denial as an improper extra-legal coercive measure and held that the dealer's request for unblocking had to be considered in accordance with law. The respondents were directed to decide the representation forthwith and restore access for statutory forms, while the revenue authorities remained free to pursue recovery through lawful means. en-us Fri, 04 Mar 2016 00:00:00 +0530 Mon, 18 Jul 2016 12:19:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330115 Tax arrears cannot be recovered by blocking a dealer's TIN or denying access to online issuance of C Declaration Forms and way-bills when payment of arrears is not a lawful condition for those facilities. The Court treated such denial as an improper extra-legal coercive measure and held that the dealer's request for unblocking had to be considered in accordance with law. The respondents were directed to decide the representation forthwith and restore access for statutory forms, while the revenue authorities remained free to pursue recovery through lawful means. Case-Laws VAT and Sales Tax Fri, 04 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330115