https://www.taxtmi.com/caselaws?id=262234 In the absence of any statutory requirement for electronic filing, statutory declaration forms could not be rejected solely because they were tendered in physical form. The court applied the principle that an assessee's lawful entitlement should not be defeated by a technical insistence not found in the governing rules. On that basis, assessment orders founded on refusal to accept manual declarations could not be sustained, and the assessing authority was directed to accept the physical declarations and complete the assessment. en-us Wed, 08 Jul 2015 00:00:00 +0530 Thu, 30 Jul 2015 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262234 In the absence of any statutory requirement for electronic filing, statutory declaration forms could not be rejected solely because they were tendered in physical form. The court applied the principle that an assessee's lawful entitlement should not be defeated by a technical insistence not found in the governing rules. On that basis, assessment orders founded on refusal to accept manual declarations could not be sustained, and the assessing authority was directed to accept the physical declarations and complete the assessment. Case-Laws VAT and Sales Tax Wed, 08 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262234