https://www.taxtmi.com/caselaws?id=334242 The assessing authority was treated as not functus officio merely because assessment had been completed, so petitions under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 could be entertained for reconsideration. Where sufficient cause exists, belated C and F declaration forms may be accepted and the assessments may be corrected by rectification or reopening as permitted by law. The provision was treated as in pari materia with the corresponding power under the Tamil Nadu General Sales Tax Act, 1959, and the administrative circular supported acceptance of late forms. The petitions were to be entertained, the assessee called upon to produce the forms, and the assessments redone in accordance with law. en-us Wed, 28 Sep 2016 00:00:00 +0530 Tue, 08 Nov 2016 10:04:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334242 The assessing authority was treated as not functus officio merely because assessment had been completed, so petitions under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 could be entertained for reconsideration. Where sufficient cause exists, belated C and F declaration forms may be accepted and the assessments may be corrected by rectification or reopening as permitted by law. The provision was treated as in pari materia with the corresponding power under the Tamil Nadu General Sales Tax Act, 1959, and the administrative circular supported acceptance of late forms. The petitions were to be entertained, the assessee called upon to produce the forms, and the assessments redone in accordance with law. Case-Laws VAT and Sales Tax Wed, 28 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334242