https://www.taxtmi.com/caselaws?id=757621 Rule 12(7) of the CST (R&T) Rules allows the assessing authority to grant further time for filing C Forms and F Forms where sufficient cause explains the delay, so belated statutory declarations may still be considered after assessment if the dealer satisfies that standard. Apparent arithmetical or clerical mistakes in an assessment order must also be examined and corrected by the assessing authority when properly pointed out by the dealer, rather than being left to a separate appeal remedy alone. The document thus states that late statutory forms are not automatically excluded after assessment and that obvious computational or clerical errors remain open to correction on objection. en-us Wed, 31 Jul 2024 00:00:00 +0530 Thu, 29 Aug 2024 19:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757621 Rule 12(7) of the CST (R&T) Rules allows the assessing authority to grant further time for filing C Forms and F Forms where sufficient cause explains the delay, so belated statutory declarations may still be considered after assessment if the dealer satisfies that standard. Apparent arithmetical or clerical mistakes in an assessment order must also be examined and corrected by the assessing authority when properly pointed out by the dealer, rather than being left to a separate appeal remedy alone. The document thus states that late statutory forms are not automatically excluded after assessment and that obvious computational or clerical errors remain open to correction on objection. Case-Laws VAT and Sales Tax Wed, 31 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757621