https://www.taxtmi.com/caselaws?id=184491 The court set aside the endorsements dated July 25, 2015, regarding the assessment under the CST Act for the years 2008-09 and 2010-11. It directed the assessing officer to consider the C declaration forms submitted by the petitioner, emphasizing the importance of C forms even if filed post-assessment. The court highlighted the assessing officer's discretion in such matters and stressed a liberal approach, indicating that strict adherence to timelines may not be necessary. The assessment orders were to be modified within six weeks solely concerning the issue of C forms. The writ petitions were disposed of without costs. en-us Thu, 08 Oct 2015 00:00:00 +0530 Mon, 11 Jul 2016 11:06:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184491 The court set aside the endorsements dated July 25, 2015, regarding the assessment under the CST Act for the years 2008-09 and 2010-11. It directed the assessing officer to consider the C declaration forms submitted by the petitioner, emphasizing the importance of C forms even if filed post-assessment. The court highlighted the assessing officer's discretion in such matters and stressed a liberal approach, indicating that strict adherence to timelines may not be necessary. The assessment orders were to be modified within six weeks solely concerning the issue of C forms. The writ petitions were disposed of without costs. Case-Laws VAT and Sales Tax Thu, 08 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184491