https://www.taxtmi.com/caselaws?id=396560 The court allowed the writ petition, setting aside the revision order under the CST Act, 1956, and directing the return of original C-Declaration Forms to the petitioner for rectification within four weeks. The court emphasized the need for a personal hearing, highlighting the importance of procedural fairness, particularly during extraordinary circumstances like the COVID-19 lockdown. The judgment underscores the significance of providing parties with the opportunity to address discrepancies in assessment processes effectively. en-us Mon, 29 Jun 2020 00:00:00 +0530 Thu, 10 Dec 2020 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396560 The court allowed the writ petition, setting aside the revision order under the CST Act, 1956, and directing the return of original C-Declaration Forms to the petitioner for rectification within four weeks. The court emphasized the need for a personal hearing, highlighting the importance of procedural fairness, particularly during extraordinary circumstances like the COVID-19 lockdown. The judgment underscores the significance of providing parties with the opportunity to address discrepancies in assessment processes effectively. Case-Laws VAT and Sales Tax Mon, 29 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396560