https://www.taxtmi.com/caselaws?id=326281 Statutory declaration forms supporting concessional treatment of inter-State sales may be accepted at a later stage where reasonable cause is shown. The HC noted repeated requests for extension, partial uploading of forms, and the practical difficulty of obtaining declarations from customers across several States. It directed the assessing authority to grant further time, consider the forms already uploaded, and allow the proceedings to continue on the balance turnover against a bank guarantee. The reassessment orders were set aside to that extent, while the revenue's right to complete the assessment on the unsupported portion was preserved. en-us Tue, 23 Feb 2016 00:00:00 +0530 Mon, 11 Apr 2016 21:50:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326281 Statutory declaration forms supporting concessional treatment of inter-State sales may be accepted at a later stage where reasonable cause is shown. The HC noted repeated requests for extension, partial uploading of forms, and the practical difficulty of obtaining declarations from customers across several States. It directed the assessing authority to grant further time, consider the forms already uploaded, and allow the proceedings to continue on the balance turnover against a bank guarantee. The reassessment orders were set aside to that extent, while the revenue's right to complete the assessment on the unsupported portion was preserved. Case-Laws VAT and Sales Tax Tue, 23 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326281