https://www.taxtmi.com/caselaws?id=339229 The court set aside the assessment order and notices challenged by the petitioner, directing submission of original declaration Forms and granting a personal hearing. Emphasizing the importance of accepting genuine declarations promptly, the judgment focused on authenticity over strict filing deadlines to reduce disputes and ensure rightful benefits for dealers. The decision underscored the significance of Rule 12(7) of the Central Sales Tax Rules, 1957 in allowing for reasonable extensions for declaration submissions, highlighting the judicial approach towards such matters. en-us Fri, 10 Feb 2017 00:00:00 +0530 Fri, 23 Mar 2018 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339229 The court set aside the assessment order and notices challenged by the petitioner, directing submission of original declaration Forms and granting a personal hearing. Emphasizing the importance of accepting genuine declarations promptly, the judgment focused on authenticity over strict filing deadlines to reduce disputes and ensure rightful benefits for dealers. The decision underscored the significance of Rule 12(7) of the Central Sales Tax Rules, 1957 in allowing for reasonable extensions for declaration submissions, highlighting the judicial approach towards such matters. Case-Laws VAT and Sales Tax Fri, 10 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339229