Court Grants Petitioner Access to Forms C and F Due to Lack of Rule 5(4)(ii) Order.

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....Unblocking of portal to enable the petitioner to access and procure Forms C and Forms F - as admittedly no order has been passed under Rule 5(4)(ii) of the Central Sales Tax (Delhi) Rules till date, this Court is of the opinion that the Commissioner cannot withhold issuance of declaration Form C to the petitioner in the present case....