https://www.taxtmi.com/caselaws?id=327141 Belated C and F forms filed under the Central Sales Tax framework were held capable of consideration in rectification proceedings, as the rules did not create an absolute bar and the forms were not wholly within the dealer's control. The authority was required to examine the record and consider the forms before finalising liability, so concessional treatment or exemption could not be refused solely for late production. The Madras HC therefore quashed the assessment and attachment orders and directed reconsideration of the matter afresh on merits and in accordance with law. en-us Tue, 23 Feb 2016 00:00:00 +0530 Fri, 13 Jan 2017 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327141 Belated C and F forms filed under the Central Sales Tax framework were held capable of consideration in rectification proceedings, as the rules did not create an absolute bar and the forms were not wholly within the dealer's control. The authority was required to examine the record and consider the forms before finalising liability, so concessional treatment or exemption could not be refused solely for late production. The Madras HC therefore quashed the assessment and attachment orders and directed reconsideration of the matter afresh on merits and in accordance with law. Case-Laws VAT and Sales Tax Tue, 23 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327141