Infiniti Retail Limited vs. Government of Delhi – Del HC

Hon'ble Delhi High Court held that Commissioner cannot withhold issuance of declaration Form-C & Form-F to an assessee until he passes a reasoned order after affording an opportunity of hearing to assessee.

High Court directed to unblock the portal for generate Form-C and Form-F as per section 6 and 6A of the CST Act, 1956.