https://www.taxtmi.com/caselaws?id=150997 Where declaration forms are statutorily required to be produced before assessment, late acceptance is permissible only if the dealer establishes sufficient cause for non-production in time. The appellate authority may consider forms filed after the assessment order only on satisfaction of that statutory condition. Relief granted merely on general notions of fairness, without examining the explanation for delay, is unsustainable. The Tribunal's order was therefore set aside and the matter remitted for reconsideration of whether sufficient reasons existed for the delayed production of the C forms. en-us Wed, 19 Nov 1975 00:00:00 +0530 Mon, 27 May 2013 12:11:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150997 Where declaration forms are statutorily required to be produced before assessment, late acceptance is permissible only if the dealer establishes sufficient cause for non-production in time. The appellate authority may consider forms filed after the assessment order only on satisfaction of that statutory condition. Relief granted merely on general notions of fairness, without examining the explanation for delay, is unsustainable. The Tribunal's order was therefore set aside and the matter remitted for reconsideration of whether sufficient reasons existed for the delayed production of the C forms. Case-Laws VAT and Sales Tax Wed, 19 Nov 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150997