Final opportunity to file statutory declaration forms allowed, with reassessment ordered after considering the assessee's submissions.

The assessee was entitled to one final opportunity to submit and have Forms C, E-I and E-II considered for the relevant assessment period. Given the non-production of the declarations within time, the prior appellate permission to consider forms uploaded up to the date of its order, the change in the indirect tax regime, and the absence of prejudice to the State, the Court allowed submission of the forms and remitted the matter for fresh reassessment.

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Issues: Whether the assessee was entitled to one further opportunity to submit and have considered Forms C, E-I and E-II for the relevant assessment period.

Analysis: The dispute arose from non-production of the required declaration forms within time, but the appellate tribunal had already permitted consideration of forms uploaded up to the date of its order. Having regard to the peculiar facts, including the change in the indirect tax regime and the absence of prejudice to the State if one final opportunity was granted, the Court found it appropriate to allow submission of the forms and to send the matter back for fresh reassessment.

Conclusion: The issue was answered in favour of the assessee, and one final opportunity to submit and have considered the requisite forms was allowed.

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