https://www.taxtmi.com/caselaws?id=384759 Where entitlement to C-Forms is prima facie disputed, the sales tax authority may examine eligibility before issuing the forms and is not required to grant them mechanically first and inquire later. The authority must, however, hear the dealer, decide the claim independently, and act expeditiously. A refusal communicated without a proper speaking order was unsustainable, but the core principle is that threshold scrutiny of entitlement is permissible when the claim itself is doubted. The decision must not be based on a superior officer's prima facie view in an affidavit. en-us Thu, 08 Aug 2019 00:00:00 +0530 Fri, 23 Aug 2019 07:24:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384759 Where entitlement to C-Forms is prima facie disputed, the sales tax authority may examine eligibility before issuing the forms and is not required to grant them mechanically first and inquire later. The authority must, however, hear the dealer, decide the claim independently, and act expeditiously. A refusal communicated without a proper speaking order was unsustainable, but the core principle is that threshold scrutiny of entitlement is permissible when the claim itself is doubted. The decision must not be based on a superior officer's prima facie view in an affidavit. Case-Laws VAT and Sales Tax Thu, 08 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384759