https://www.taxtmi.com/caselaws?id=372150 The court allowed both writ petitions challenging the rejection of rectification petitions for non-submission of original C-Forms in inter-state sales for the assessment year 2007-2008. The court held that since the original C-Forms were lost by the respondent, the petitioners should be allowed to submit duplicate C-Forms for assessment. The court emphasized that the respondent cannot insist on Rule 12(3) compliance for duplicate C-Forms when the originals were misplaced. The impugned orders were set aside, and the matter was remitted to the Assessing Officer to consider the duplicate C-Forms already submitted by the petitioners for fresh orders within six weeks, providing a personal hearing opportunity to the petitioners. en-us Tue, 27 Nov 2018 00:00:00 +0530 Tue, 18 Dec 2018 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372150 The court allowed both writ petitions challenging the rejection of rectification petitions for non-submission of original C-Forms in inter-state sales for the assessment year 2007-2008. The court held that since the original C-Forms were lost by the respondent, the petitioners should be allowed to submit duplicate C-Forms for assessment. The court emphasized that the respondent cannot insist on Rule 12(3) compliance for duplicate C-Forms when the originals were misplaced. The impugned orders were set aside, and the matter was remitted to the Assessing Officer to consider the duplicate C-Forms already submitted by the petitioners for fresh orders within six weeks, providing a personal hearing opportunity to the petitioners. Case-Laws VAT and Sales Tax Tue, 27 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372150