https://www.taxtmi.com/caselaws?id=383123 Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 permits declaration forms to be furnished after the prescribed period on sufficient cause, but only within a reasonable time and subject to practical verification. The Karnataka HC noted that declaration forms may, in appropriate cases, be accepted later, yet that discretion cannot be used to extend filing by decades or to reopen completed assessments after statutory time limits have expired. Because no forms had been filed at all and the assessments were long concluded, the belated request to file forms and seek reassessment was not permissible. The writ petitions were therefore rejected and the assessment orders left undisturbed. en-us Fri, 28 Jun 2019 00:00:00 +0530 Thu, 18 Jul 2019 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383123 Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 permits declaration forms to be furnished after the prescribed period on sufficient cause, but only within a reasonable time and subject to practical verification. The Karnataka HC noted that declaration forms may, in appropriate cases, be accepted later, yet that discretion cannot be used to extend filing by decades or to reopen completed assessments after statutory time limits have expired. Because no forms had been filed at all and the assessments were long concluded, the belated request to file forms and seek reassessment was not permissible. The writ petitions were therefore rejected and the assessment orders left undisturbed. Case-Laws VAT and Sales Tax Fri, 28 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383123