https://www.taxtmi.com/caselaws?id=297516 The Court upheld the assessing authority's decision to reject the petitioner's request to file 'F' forms for interstate transfer and reopen assessment proceedings due to insufficient cause for the delay in submission. Despite the petitioner's claim of business closure and ignorance of proceedings, the Court emphasized the dealer's obligation to comply with the amended Rule 12(7) of the CST Rules and the need for a justifiable explanation for the delay. The Court cautioned against abusing provisions by approaching authorities belatedly without valid cause, ultimately dismissing the Writ Petition with no cost implications. en-us Tue, 06 Jul 2021 00:00:00 +0530 Wed, 08 Sep 2021 08:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297516 The Court upheld the assessing authority's decision to reject the petitioner's request to file 'F' forms for interstate transfer and reopen assessment proceedings due to insufficient cause for the delay in submission. Despite the petitioner's claim of business closure and ignorance of proceedings, the Court emphasized the dealer's obligation to comply with the amended Rule 12(7) of the CST Rules and the need for a justifiable explanation for the delay. The Court cautioned against abusing provisions by approaching authorities belatedly without valid cause, ultimately dismissing the Writ Petition with no cost implications. Case-Laws VAT and Sales Tax Tue, 06 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297516