https://www.taxtmi.com/caselaws?id=162690 Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 empowers the assessing authority to accept C forms or F forms even after assessment if the dealer shows sufficient cause for not filing them in time. The rule contains no fixed outer time limit, so belated forms may be received after the assessment order or demand notice where sufficient cause is established. However, assessment cannot be kept pending indefinitely merely to await those forms, especially where limitation would be affected. Belated filing cannot be rejected solely because it occurred after assessment; the authority must first examine sufficient cause and then proceed according to law. en-us Wed, 26 Oct 2005 00:00:00 +0530 Wed, 12 Mar 2014 17:20:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162690 Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 empowers the assessing authority to accept C forms or F forms even after assessment if the dealer shows sufficient cause for not filing them in time. The rule contains no fixed outer time limit, so belated forms may be received after the assessment order or demand notice where sufficient cause is established. However, assessment cannot be kept pending indefinitely merely to await those forms, especially where limitation would be affected. Belated filing cannot be rejected solely because it occurred after assessment; the authority must first examine sufficient cause and then proceed according to law. Case-Laws VAT and Sales Tax Wed, 26 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162690