https://www.taxtmi.com/caselaws?id=149898 The amended time limit for furnishing C Forms did not extinguish the authority's discretion under the proviso to Rule 12(7) to accept belated forms on sufficient cause. A rejection based only on late production, without examining the explanation for delay or exercising the retained statutory discretion, was unsustainable. The assessment therefore required reconsideration by applying the proviso to Rule 12(7) and the relevant legal principles governing condonation of delay in filing C Forms. en-us Thu, 05 Aug 2010 00:00:00 +0530 Sat, 04 May 2013 18:56:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149898 The amended time limit for furnishing C Forms did not extinguish the authority's discretion under the proviso to Rule 12(7) to accept belated forms on sufficient cause. A rejection based only on late production, without examining the explanation for delay or exercising the retained statutory discretion, was unsustainable. The assessment therefore required reconsideration by applying the proviso to Rule 12(7) and the relevant legal principles governing condonation of delay in filing C Forms. Case-Laws VAT and Sales Tax Thu, 05 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149898