https://www.taxtmi.com/caselaws?id=765767 Rule 12(7) allows Forms C and F to be furnished within three months after the relevant period, with further extension on sufficient cause; by contrast, Rule 12(10) creates a separate regime for Form H and contains no comparable proviso. Rule 12(10)(b) operates only where State rules exist governing Form H and its furnishing, custody and use. In the absence of such Andhra Pradesh rules, the extended filing mechanism available for Forms C and F does not automatically apply to Form H. The issue was therefore referred to the Chief Justice for placement before a Full Bench. en-us Wed, 22 Jan 2025 00:00:00 +0530 Mon, 10 Feb 2025 07:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765767 Rule 12(7) allows Forms C and F to be furnished within three months after the relevant period, with further extension on sufficient cause; by contrast, Rule 12(10) creates a separate regime for Form H and contains no comparable proviso. Rule 12(10)(b) operates only where State rules exist governing Form H and its furnishing, custody and use. In the absence of such Andhra Pradesh rules, the extended filing mechanism available for Forms C and F does not automatically apply to Form H. The issue was therefore referred to the Chief Justice for placement before a Full Bench. Case-Laws VAT / Sales Tax Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765767