https://www.taxtmi.com/caselaws?id=391234 A VAT dispute concerned whether 'C' Forms could still be issued for 2012-13 after the statutory period for revising returns had expired. The Delhi HC noted that the transactions had not been disclosed in the original return and that the dealer, including a GNCTD undertaking, remained subject to the same VAT regime as any other assessee. It accepted that the delay in correction caused difficulty for the applicant, but stated that the tax authorities could not ignore the statutory limitation. Even so, following earlier similar matters, it directed issuance of the forms, with that direction kept in abeyance pending the outcome of connected Supreme Court appeals. en-us Wed, 15 Jan 2020 00:00:00 +0530 Mon, 01 Mar 2021 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391234 A VAT dispute concerned whether 'C' Forms could still be issued for 2012-13 after the statutory period for revising returns had expired. The Delhi HC noted that the transactions had not been disclosed in the original return and that the dealer, including a GNCTD undertaking, remained subject to the same VAT regime as any other assessee. It accepted that the delay in correction caused difficulty for the applicant, but stated that the tax authorities could not ignore the statutory limitation. Even so, following earlier similar matters, it directed issuance of the forms, with that direction kept in abeyance pending the outcome of connected Supreme Court appeals. Case-Laws VAT and Sales Tax Wed, 15 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391234