https://www.taxtmi.com/caselaws?id=160043 Where an assessee has acted diligently in pursuing issuance of supporting D forms, and the forms were obtained shortly after the last extension expired and filed with a further application, procedural rigidity should yield to substantial justice. The High Court held that the Tribunal erred in refusing further extension of time, and directed the assessing authority to receive the two D forms and grant consequential relief if they were otherwise in order. The ruling applies a liberal approach where the delay is not deliberate and the circumstances justify extension in the interests of justice. en-us Thu, 11 Nov 1999 00:00:00 +0530 Sat, 07 Dec 2013 15:44:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160043 Where an assessee has acted diligently in pursuing issuance of supporting D forms, and the forms were obtained shortly after the last extension expired and filed with a further application, procedural rigidity should yield to substantial justice. The High Court held that the Tribunal erred in refusing further extension of time, and directed the assessing authority to receive the two D forms and grant consequential relief if they were otherwise in order. The ruling applies a liberal approach where the delay is not deliberate and the circumstances justify extension in the interests of justice. Case-Laws VAT and Sales Tax Thu, 11 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160043