https://www.taxtmi.com/caselaws?id=233576 Belated C-forms could not be rejected merely because they were filed after the prescribed period where the statute and rules permitted delayed filing on sufficient cause being shown. The assessing authority was required to consider the dealer's explanation and decide the request for condonation with proper application of mind; a bare reference to delay was insufficient. As the assessment orders did not meaningfully address the objection filed in response to the delay, the rejection was unsustainable and the matter required fresh reconsideration by the assessing authority. en-us Tue, 27 Mar 2012 00:00:00 +0530 Tue, 07 May 2013 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233576 Belated C-forms could not be rejected merely because they were filed after the prescribed period where the statute and rules permitted delayed filing on sufficient cause being shown. The assessing authority was required to consider the dealer's explanation and decide the request for condonation with proper application of mind; a bare reference to delay was insufficient. As the assessment orders did not meaningfully address the objection filed in response to the delay, the rejection was unsustainable and the matter required fresh reconsideration by the assessing authority. Case-Laws VAT and Sales Tax Tue, 27 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233576