https://www.taxtmi.com/caselaws?id=164519 The High Court of Madras ruled in favor of the petitioner, emphasizing the doctrine of "sufficient cause" in allowing further time for filing C forms. The court held that assessing officers have the statutory power to permit late submissions without placing the burden solely on the assessee to prove reasons for the delay. The judgment highlighted a flexible approach towards compliance with statutory requirements, directing the respondent to reconsider the rejection of C forms within twelve weeks based on established legal principles. The writ petitions were allowed, with no costs awarded, and the matters were closed. en-us Thu, 18 Feb 2010 00:00:00 +0530 Wed, 15 Oct 2014 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164519 The High Court of Madras ruled in favor of the petitioner, emphasizing the doctrine of "sufficient cause" in allowing further time for filing C forms. The court held that assessing officers have the statutory power to permit late submissions without placing the burden solely on the assessee to prove reasons for the delay. The judgment highlighted a flexible approach towards compliance with statutory requirements, directing the respondent to reconsider the rejection of C forms within twelve weeks based on established legal principles. The writ petitions were allowed, with no costs awarded, and the matters were closed. Case-Laws VAT and Sales Tax Thu, 18 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164519