https://www.taxtmi.com/caselaws?id=410219 Belated Form C declarations under Rule 12(7) may be accepted only to the extent that sufficient cause justifies the delay in filing, and that rule does not create an independent power to reopen an assessment after the statutory period fixed by the parent VAT Act. A subordinate rule cannot enlarge an express limitation period in the Act, and the explanation for delay must be supported by credible material covering the entire delay. On the stated facts, no satisfactory explanation was shown, so reopening was not maintainable and the belated declarations could not compel it. en-us Mon, 19 Jul 2021 00:00:00 +0530 Wed, 28 Jul 2021 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410219 Belated Form C declarations under Rule 12(7) may be accepted only to the extent that sufficient cause justifies the delay in filing, and that rule does not create an independent power to reopen an assessment after the statutory period fixed by the parent VAT Act. A subordinate rule cannot enlarge an express limitation period in the Act, and the explanation for delay must be supported by credible material covering the entire delay. On the stated facts, no satisfactory explanation was shown, so reopening was not maintainable and the belated declarations could not compel it. Case-Laws VAT and Sales Tax Mon, 19 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410219