https://www.taxtmi.com/caselaws?id=257621 Where the governing inter-State sales rules permit delayed filing of Forms C and F on sufficient cause being shown, the assessing authority must consider a request for reopening on that basis and cannot reject it merely because the forms were produced after assessment. The assessment order was also unsustainable because penalty was imposed without prior proposal and without affording the petitioner an opportunity to respond. The HC quashed the assessment and remitted the matter for fresh decision on merits after hearing the petitioner. en-us Tue, 03 Feb 2015 00:00:00 +0530 Tue, 17 Mar 2015 19:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257621 Where the governing inter-State sales rules permit delayed filing of Forms C and F on sufficient cause being shown, the assessing authority must consider a request for reopening on that basis and cannot reject it merely because the forms were produced after assessment. The assessment order was also unsustainable because penalty was imposed without prior proposal and without affording the petitioner an opportunity to respond. The HC quashed the assessment and remitted the matter for fresh decision on merits after hearing the petitioner. Case-Laws VAT and Sales Tax Tue, 03 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257621