https://www.taxtmi.com/caselaws?id=328633 Where sufficient cause is shown, belated Form F declarations relating to consignment and branch transfer turnover may be accepted and the assessment reopened for fresh consideration rather than rejected on a rigid procedural view. The Madras HC relied on the earlier Full Bench ruling and the connected circular to emphasise that the assessing authority can proceed afresh when statutory declarations are produced and a request for reconsideration is made. It also noted that the impugned assessment was challenged for want of an effective personal hearing under the statutory procedure. The order was set aside and the authority was directed to accept Form F and pass fresh orders in accordance with law. en-us Thu, 19 May 2016 00:00:00 +0530 Thu, 09 Jun 2016 19:37:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328633 Where sufficient cause is shown, belated Form F declarations relating to consignment and branch transfer turnover may be accepted and the assessment reopened for fresh consideration rather than rejected on a rigid procedural view. The Madras HC relied on the earlier Full Bench ruling and the connected circular to emphasise that the assessing authority can proceed afresh when statutory declarations are produced and a request for reconsideration is made. It also noted that the impugned assessment was challenged for want of an effective personal hearing under the statutory procedure. The order was set aside and the authority was directed to accept Form F and pass fresh orders in accordance with law. Case-Laws VAT and Sales Tax Thu, 19 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328633