https://www.taxtmi.com/caselaws?id=383425 Minor omissions in statutory declaration forms may be treated as curable defects where the genuineness of the underlying transactions is not in doubt. Under Rule 8-A(4), a declaration or certificate with a clerical mistake can be returned for correction and resubmission, and the appellate authority, being co-extensive with the assessing authority after the Section 12-B appeal, could allow rectification before deciding entitlement to the tax benefit. Where the record shows no material to disbelieve the assessee and the defect is limited to particulars such as registration details or submission of a duplicate form instead of the original, a pragmatic opportunity to cure the defect is required before rejecting the claim. en-us Mon, 15 Jul 2019 00:00:00 +0530 Wed, 24 Jul 2019 07:34:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383425 Minor omissions in statutory declaration forms may be treated as curable defects where the genuineness of the underlying transactions is not in doubt. Under Rule 8-A(4), a declaration or certificate with a clerical mistake can be returned for correction and resubmission, and the appellate authority, being co-extensive with the assessing authority after the Section 12-B appeal, could allow rectification before deciding entitlement to the tax benefit. Where the record shows no material to disbelieve the assessee and the defect is limited to particulars such as registration details or submission of a duplicate form instead of the original, a pragmatic opportunity to cure the defect is required before rejecting the claim. Case-Laws VAT and Sales Tax Mon, 15 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383425