https://www.taxtmi.com/caselaws?id=438091 An appellate authority can accept a Form C declaration at the appellate stage where the statutory power to permit belated filing exists and sufficient cause is shown, and procedural rigidity cannot override that power. Refusal by the assessing, appellate, revisional and reviewing authorities to receive the declaration was inconsistent with that settled position. The rejection was therefore unlawful, and the matter was remitted for fresh consideration with direction to examine the declaration and grant consequential concessional tax relief if it is found genuine. en-us Thu, 16 Mar 2023 00:00:00 +0530 Mon, 22 May 2023 21:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438091 An appellate authority can accept a Form C declaration at the appellate stage where the statutory power to permit belated filing exists and sufficient cause is shown, and procedural rigidity cannot override that power. Refusal by the assessing, appellate, revisional and reviewing authorities to receive the declaration was inconsistent with that settled position. The rejection was therefore unlawful, and the matter was remitted for fresh consideration with direction to examine the declaration and grant consequential concessional tax relief if it is found genuine. Case-Laws VAT and Sales Tax Thu, 16 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438091