https://www.taxtmi.com/caselaws?id=773237 Failure to produce mandatory statutory forms for an extended period justified assessment of tax and interest at the higher rate, because concurrent factual findings showed the forms were not filed even after remand and despite time being granted. The Tribunal's confirmation of the higher levy was therefore left undisturbed. Penalty was also reduced on the basis of the concession and circular considered by the Tribunal, and that modification was upheld as well. The result was that the higher-rate assessment and the revised penalty order both remained in force, with no further relief available. en-us Wed, 11 Jun 2025 00:00:00 +0530 Fri, 20 Jun 2025 08:34:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773237 Failure to produce mandatory statutory forms for an extended period justified assessment of tax and interest at the higher rate, because concurrent factual findings showed the forms were not filed even after remand and despite time being granted. The Tribunal's confirmation of the higher levy was therefore left undisturbed. Penalty was also reduced on the basis of the concession and circular considered by the Tribunal, and that modification was upheld as well. The result was that the higher-rate assessment and the revised penalty order both remained in force, with no further relief available. Case-Laws VAT / Sales Tax Wed, 11 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773237