https://www.taxtmi.com/caselaws?id=759163 Rice millers sought waiver of tax payable above 2% under the CST framework where C-Forms were unavailable, relying on Government memos governing such waiver. Endorsements rejecting the applications on delay, alleged bar on re-assessment, and claimed documentary non-compliance were set aside, as the court followed an earlier Division Bench decision on the same issue. The tax authorities were directed to reconsider the waiver applications afresh and grant waiver to petitioners who satisfy the documentary requirements, while protecting them from coercive steps until that decision is taken. en-us Wed, 04 Sep 2024 00:00:00 +0530 Wed, 25 Sep 2024 18:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759163 Rice millers sought waiver of tax payable above 2% under the CST framework where C-Forms were unavailable, relying on Government memos governing such waiver. Endorsements rejecting the applications on delay, alleged bar on re-assessment, and claimed documentary non-compliance were set aside, as the court followed an earlier Division Bench decision on the same issue. The tax authorities were directed to reconsider the waiver applications afresh and grant waiver to petitioners who satisfy the documentary requirements, while protecting them from coercive steps until that decision is taken. Case-Laws VAT / Sales Tax Wed, 04 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759163