https://www.taxtmi.com/caselaws?id=401713 The High Court allowed both Writ Petitions, setting aside the impugned orders and remitting the matters back to the 2nd respondent. The petitioners were granted three weeks to file the C-Forms along with an explanation for the delay. They were also permitted to raise the additional ground of limitation for the assessment period. The 2nd respondent was directed to provide a personal hearing to the petitioners and pass a reasoned order. The judgment emphasized the importance of following legal provisions for filing C-Forms after assessment and clarified that assessment cannot be postponed solely for producing such forms. en-us Thu, 12 Nov 2020 00:00:00 +0530 Tue, 15 Dec 2020 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401713 The High Court allowed both Writ Petitions, setting aside the impugned orders and remitting the matters back to the 2nd respondent. The petitioners were granted three weeks to file the C-Forms along with an explanation for the delay. They were also permitted to raise the additional ground of limitation for the assessment period. The 2nd respondent was directed to provide a personal hearing to the petitioners and pass a reasoned order. The judgment emphasized the importance of following legal provisions for filing C-Forms after assessment and clarified that assessment cannot be postponed solely for producing such forms. Case-Laws VAT and Sales Tax Thu, 12 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401713