https://www.taxtmi.com/caselaws?id=348660 The power to withhold C declaration forms under the Puducherry Value Added Tax Act was recognised as valid for recovery purposes, but its exercise must remain reasonable. Here, the dealer had already paid the assessed tax, the second appeals concerned only the penalty levy, no pre-deposit of penalty was required, and the stay petitions before the Appellate Tribunal were still pending. In those circumstances, continued withholding of the forms was held unjustified on the facts, and release of the eligible C declaration forms was directed. en-us Fri, 08 Sep 2017 00:00:00 +0530 Wed, 27 Sep 2017 09:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348660 The power to withhold C declaration forms under the Puducherry Value Added Tax Act was recognised as valid for recovery purposes, but its exercise must remain reasonable. Here, the dealer had already paid the assessed tax, the second appeals concerned only the penalty levy, no pre-deposit of penalty was required, and the stay petitions before the Appellate Tribunal were still pending. In those circumstances, continued withholding of the forms was held unjustified on the facts, and release of the eligible C declaration forms was directed. Case-Laws VAT and Sales Tax Fri, 08 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348660