https://www.taxtmi.com/caselaws?id=292261 Where a CST assessment was completed without a fair opportunity to place relevant export documents and statutory declarations on record, the assessment could be reopened and decided afresh after considering those materials. The text notes that belated Form C and Form H declarations, together with export records, may be examined if sufficient cause is shown, and that prior remand practice supported fresh consideration in similar situations. The operative effect is reopening of the assessment so the authority can reassess tax liability in accordance with law after taking the assessee's documents into account. en-us Wed, 30 Oct 2019 00:00:00 +0530 Fri, 18 Jun 2021 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292261 Where a CST assessment was completed without a fair opportunity to place relevant export documents and statutory declarations on record, the assessment could be reopened and decided afresh after considering those materials. The text notes that belated Form C and Form H declarations, together with export records, may be examined if sufficient cause is shown, and that prior remand practice supported fresh consideration in similar situations. The operative effect is reopening of the assessment so the authority can reassess tax liability in accordance with law after taking the assessee's documents into account. Case-Laws VAT and Sales Tax Wed, 30 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292261