https://www.taxtmi.com/caselaws?id=357340 Where tax or penalty dues exist, the authority may withhold C declaration forms as a recovery measure, but that power can be declined on the facts where the tax liability has been paid and the penalty dispute remains pending in appeal. The Madras High Court therefore treated continued withholding as harsh in the circumstances, granted limited relief by directing release of the eligible forms, and preserved the authority's statutory power subject to the appellate tribunal's orders. It also directed the tribunal to decide the pending stay petition expeditiously. en-us Thu, 14 Sep 2017 00:00:00 +0530 Sun, 18 Mar 2018 13:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357340 Where tax or penalty dues exist, the authority may withhold C declaration forms as a recovery measure, but that power can be declined on the facts where the tax liability has been paid and the penalty dispute remains pending in appeal. The Madras High Court therefore treated continued withholding as harsh in the circumstances, granted limited relief by directing release of the eligible forms, and preserved the authority's statutory power subject to the appellate tribunal's orders. It also directed the tribunal to decide the pending stay petition expeditiously. Case-Laws VAT and Sales Tax Thu, 14 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357340