https://www.taxtmi.com/caselaws?id=200008 The court upheld the recovery action for tax and penalty assessed under the CST Act due to non-submission of C-Forms by the petitioner. Despite acknowledging the need for a liberal approach towards belatedly submitted C-Forms, the court found the Assessing Officer's actions justified given the petitioner's initial failure. The petitioner rectified the mistake by submitting C-Forms covering 75% of transactions. The court directed the Assessing Officer to consider the representation and C-Forms for revised assessment within two weeks, staying distraint proceedings. The petitioner was required to pay the balance tax and penalty within three weeks to avoid further recovery actions. en-us Tue, 02 Aug 2016 00:00:00 +0530 Sat, 17 Mar 2018 07:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200008 The court upheld the recovery action for tax and penalty assessed under the CST Act due to non-submission of C-Forms by the petitioner. Despite acknowledging the need for a liberal approach towards belatedly submitted C-Forms, the court found the Assessing Officer's actions justified given the petitioner's initial failure. The petitioner rectified the mistake by submitting C-Forms covering 75% of transactions. The court directed the Assessing Officer to consider the representation and C-Forms for revised assessment within two weeks, staying distraint proceedings. The petitioner was required to pay the balance tax and penalty within three weeks to avoid further recovery actions. Case-Laws VAT and Sales Tax Tue, 02 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200008