https://www.taxtmi.com/caselaws?id=373390 Form F declarations used to claim concessional tax treatment should not be rejected on a mere technical objection when the assessee seeks to produce the original forms. The text explains that, where assessment was completed before the originals were filed, the assessee should still be given a chance to submit the declarations and objections, with personal hearing before the assessing authority. It also states that the assessment order may be treated as a show cause notice so the matter can be reconsidered on merits rather than closed on procedural grounds. en-us Fri, 21 Dec 2018 00:00:00 +0530 Sat, 12 Jan 2019 06:46:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373390 Form F declarations used to claim concessional tax treatment should not be rejected on a mere technical objection when the assessee seeks to produce the original forms. The text explains that, where assessment was completed before the originals were filed, the assessee should still be given a chance to submit the declarations and objections, with personal hearing before the assessing authority. It also states that the assessment order may be treated as a show cause notice so the matter can be reconsidered on merits rather than closed on procedural grounds. Case-Laws VAT and Sales Tax Fri, 21 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373390