https://www.taxtmi.com/caselaws?id=268749 The writ petition was entertainable despite an alternative statutory appeal because the matter involved no disputed facts and could be decided at the threshold. Under section 6A(1) of the Central Sales Tax Act and Rule 12(7), the three-month period for filing declaration forms was directory, not mandatory, and the authority could allow further time for sufficient cause. Declaration forms filed before completion of assessment had to be considered on merits. A provisional assessment based only on delay, without examining the statutory discretion or the forms already filed, was unsustainable and was quashed with a direction for fresh consideration after hearing the parties. en-us Wed, 18 Nov 2015 00:00:00 +0530 Wed, 02 Dec 2015 01:15:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268749 The writ petition was entertainable despite an alternative statutory appeal because the matter involved no disputed facts and could be decided at the threshold. Under section 6A(1) of the Central Sales Tax Act and Rule 12(7), the three-month period for filing declaration forms was directory, not mandatory, and the authority could allow further time for sufficient cause. Declaration forms filed before completion of assessment had to be considered on merits. A provisional assessment based only on delay, without examining the statutory discretion or the forms already filed, was unsustainable and was quashed with a direction for fresh consideration after hearing the parties. Case-Laws VAT and Sales Tax Wed, 18 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268749