https://www.taxtmi.com/caselaws?id=200008 Belated C-Form production was not enough to unsettle assessments already completed when the dealer had failed to produce the forms at the assessment stage, despite the generally liberal approach to late filing. Even so, once the dealer filed a representation enclosing C-Forms said to cover a substantial part of the transactions, fairness required the assessing authority to examine that representation and the forms on merits before proceeding with sale of property for recovery. The representation was directed to be considered within a fixed time, and the distraint proceedings were kept in abeyance until that exercise was completed, with any remaining assessed dues to be paid after revised assessment, if any. 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 Belated C-Form production was not enough to unsettle assessments already completed when the dealer had failed to produce the forms at the assessment stage, despite the generally liberal approach to late filing. Even so, once the dealer filed a representation enclosing C-Forms said to cover a substantial part of the transactions, fairness required the assessing authority to examine that representation and the forms on merits before proceeding with sale of property for recovery. The representation was directed to be considered within a fixed time, and the distraint proceedings were kept in abeyance until that exercise was completed, with any remaining assessed dues to be paid after revised assessment, if any. Case-Laws VAT and Sales Tax Tue, 02 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200008