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2017 (2) TMI 564 - HC - VAT and Sales TaxFiling of necessary declarations and documents prior to the date of assessment - Held that: - the necessary power vests in the respondent/Assessing Officer to accept the C-Forms, upon sufficient cause being shown for delay in filing the same - with regard to consideration of the C-Forms by the respondent/Assessing Officer, even at this stage, would have to be accepted. No difficulty in the respondent/AO considering the export sales documents, once the assessment is re-opened for considering the C-Forms. The respondent/Assessing Officer shall redo the assessment, after considering the documents and declarations placed - petition allowed by way of remand.
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