https://www.taxtmi.com/caselaws?id=432498 The dominant issue was whether the tax authority could refuse issuance of statutory C declaration forms despite the dealer's regular tax payment and absence of arrears. The HC held that denial was unsustainable because there was no allegation of tax short-payment or suppression/misstatement of goods, and at the stage of issuing C forms the notified authority is not required to enquire into the nature or purpose of the underlying inter-State transactions; any verification as to proper use and consequential liability must be undertaken separately under the applicable sales tax law. The respondents were consequently directed to issue the C declaration forms, and the writ petition was disposed of accordingly. 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 The dominant issue was whether the tax authority could refuse issuance of statutory C declaration forms despite the dealer's regular tax payment and absence of arrears. The HC held that denial was unsustainable because there was no allegation of tax short-payment or suppression/misstatement of goods, and at the stage of issuing C forms the notified authority is not required to enquire into the nature or purpose of the underlying inter-State transactions; any verification as to proper use and consequential liability must be undertaken separately under the applicable sales tax law. The respondents were consequently directed to issue the C declaration forms, and the writ petition was disposed of accordingly. Case-Laws VAT / Sales Tax Mon, 02 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432498