Refusal to permit the petitioner to file ‘F’ forms - interstate t...

Refusal to permit the petitioner to file ‘F’ forms - interstate transfer to branch unit at Karnataka - While the proviso to Rule 12(7) of the CST Rules gives opportunity to the dealer to make belated submission of declaration/certificate when sufficient cause is shown, the said proviso cannot be permitted to be abused by an indolent and indifferent dealer, who at a belated stage approaches the authorities without proper cause for submission of the declarations/certificates and seeks to reopen a concluded assessment proceedings on such score - HC