https://www.taxtmi.com/caselaws?id=412021 Belated Form C declarations under Rule 12(7) may be condoned only on proof of sufficient cause, and the explanation must cover the entire period of delay with supporting material. A vague or unsubstantiated explanation is insufficient. Even where delayed declarations are later produced, they do not by themselves permit reopening an assessment beyond the statutory limitation period under the Central Sales Tax and Andhra Pradesh VAT framework, because subordinate legislation cannot enlarge the time limits fixed by the parent statute. The commentary also notes that condonation of delay does not automatically validate reassessment where the statutory window has already closed. en-us Mon, 19 Jul 2021 00:00:00 +0530 Wed, 08 Sep 2021 08:34:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412021 Belated Form C declarations under Rule 12(7) may be condoned only on proof of sufficient cause, and the explanation must cover the entire period of delay with supporting material. A vague or unsubstantiated explanation is insufficient. Even where delayed declarations are later produced, they do not by themselves permit reopening an assessment beyond the statutory limitation period under the Central Sales Tax and Andhra Pradesh VAT framework, because subordinate legislation cannot enlarge the time limits fixed by the parent statute. The commentary also notes that condonation of delay does not automatically validate reassessment where the statutory window has already closed. Case-Laws VAT and Sales Tax Mon, 19 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412021