https://www.taxtmi.com/highlights?id=58801 Refusal to permit the petitioner to file ‘F’ forms - interstate transfer to branch unit at Karnataka - While the proviso to Rule 12(7) of the CST Rules gives opportunity to the dealer to make belated submission of declaration/certificate when sufficient cause is shown, the said proviso cannot be permitted to be abused by an indolent and indifferent dealer, who at a belated stage approaches the authorities without proper cause for submission of the declarations/certificates and seeks to reopen a concluded assessment proceedings on such score - HC en-us Fri, 16 Jul 2021 12:05:50 +0530 Fri, 16 Jul 2021 12:05:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58801 Refusal to permit the petitioner to file ‘F’ forms - interstate transfer to branch unit at Karnataka - While the proviso to Rule 12(7) of the CST Rules gives opportunity to the dealer to make belated submission of declaration/certificate when sufficient cause is shown, the said proviso cannot be permitted to be abused by an indolent and indifferent dealer, who at a belated stage approaches the authorities without proper cause for submission of the declarations/certificates and seeks to reopen a concluded assessment proceedings on such score - HC Highlights VAT and Sales Tax Fri, 16 Jul 2021 12:05:50 +0530 https://www.taxtmi.com/highlights?id=58801