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2014 (6) TMI 952 - HC - VAT and Sales TaxGenuine reasons for delay - Petitioner produced C form belatedly for which sufficient reason has been given but not accepted by revenue - Held that:- the section clearly says that it is for the petitioner to give reasonable cause for the delay. In this case, due to personal inconvenience, the petitioner has produced the C form belatedly. Normally, illness of the family members should have been taken into consideration. Taking into consideration the personal inconvenience, which has been brought to the notice of the respondent by relevant documents, the respondent could have shown some leniency considering the facts and circumstances of the present case. But, the respondent has not done so. Therefore, the impugned order is set aside. - Matter remanded back
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