https://www.taxtmi.com/caselaws?id=348602 Revenue may statutorily withhold C declaration forms as a recovery measure, but that power must be exercised on the facts of each case. Where the taxpayer had already paid the tax, the penalty was under challenge in second appeal, and stay applications were pending before the appellate tribunal, continued withholding was found unjustified and harsh. The writ petitions were allowed, the respondents were directed to release the C forms, and the tribunal was asked to decide the stay petitions expeditiously, with further action to remain subject to its orders. en-us Tue, 12 Sep 2017 00:00:00 +0530 Tue, 26 Sep 2017 07:52:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348602 Revenue may statutorily withhold C declaration forms as a recovery measure, but that power must be exercised on the facts of each case. Where the taxpayer had already paid the tax, the penalty was under challenge in second appeal, and stay applications were pending before the appellate tribunal, continued withholding was found unjustified and harsh. The writ petitions were allowed, the respondents were directed to release the C forms, and the tribunal was asked to decide the stay petitions expeditiously, with further action to remain subject to its orders. Case-Laws VAT and Sales Tax Tue, 12 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348602