https://www.taxtmi.com/caselaws?id=432498 At the stage of issuing C declaration forms for inter-State purchases, the authority's scrutiny is confined to statutory eligibility conditions: the applicant must be a registered dealer, the goods must fall within the registration, and the prescribed requirements must be met. It cannot withhold the forms on the basis of a further merits enquiry into the underlying transactions. As the record showed no allegation of short payment of tax, suppression, or misstatement of goods, the refusal to issue the forms was unjustified and the petitioner was entitled to the C forms sought. en-us Mon, 02 Jan 2023 00:00:00 +0530 Wed, 07 Jan 2026 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432498 At the stage of issuing C declaration forms for inter-State purchases, the authority's scrutiny is confined to statutory eligibility conditions: the applicant must be a registered dealer, the goods must fall within the registration, and the prescribed requirements must be met. It cannot withhold the forms on the basis of a further merits enquiry into the underlying transactions. As the record showed no allegation of short payment of tax, suppression, or misstatement of goods, the refusal to issue the forms was unjustified and the petitioner was entitled to the C forms sought. Case-Laws VAT / Sales Tax Mon, 02 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432498