https://www.taxtmi.com/caselaws?id=373729 Form C cannot be refused at the threshold on a merits inquiry into whether the transaction was pre-decided, intra-State, or otherwise capable of later misuse; the issuing authority's scrutiny is confined to statutory eligibility. The Jharkhand HC stated that denial is permissible only where the applicant is not a registered dealer, the goods are not covered by the registration certificate, the prescribed fee is unpaid, or the applicable rules are breached. Mere common-State location of dealer and consignee, consignee naming, or mismatch between road permit and invoice value are not lawful grounds for withholding the form. The refusal was therefore held unsustainable, and the applications were to be considered afresh in accordance with law. en-us Wed, 24 Oct 2018 00:00:00 +0530 Tue, 27 Aug 2019 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373729 Form C cannot be refused at the threshold on a merits inquiry into whether the transaction was pre-decided, intra-State, or otherwise capable of later misuse; the issuing authority's scrutiny is confined to statutory eligibility. The Jharkhand HC stated that denial is permissible only where the applicant is not a registered dealer, the goods are not covered by the registration certificate, the prescribed fee is unpaid, or the applicable rules are breached. Mere common-State location of dealer and consignee, consignee naming, or mismatch between road permit and invoice value are not lawful grounds for withholding the form. The refusal was therefore held unsustainable, and the applications were to be considered afresh in accordance with law. Case-Laws VAT and Sales Tax Wed, 24 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373729