https://www.taxtmi.com/caselaws?id=793380 In proceedings confined to recovery of tax arrears, the court or Magistrate cannot decide the correctness or acceptance of statutory Forms C and H; that issue lies within the Assessing Authority's domain. The recovery forum's role is limited to enforcing arrears of tax, interest and penalty, not adjudicating the validity of supporting statutory forms. The petitioner was therefore directed to approach the Assessing Authority with the forms for the relevant assessment year, and the Authority was required to decide the matter in accordance with law. en-us Wed, 10 Jun 2026 00:00:00 +0530 Mon, 15 Jun 2026 09:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793380 In proceedings confined to recovery of tax arrears, the court or Magistrate cannot decide the correctness or acceptance of statutory Forms C and H; that issue lies within the Assessing Authority's domain. The recovery forum's role is limited to enforcing arrears of tax, interest and penalty, not adjudicating the validity of supporting statutory forms. The petitioner was therefore directed to approach the Assessing Authority with the forms for the relevant assessment year, and the Authority was required to decide the matter in accordance with law. Case-Laws VAT / Sales Tax Wed, 10 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793380