https://www.taxtmi.com/caselaws?id=779268 HC upheld reopening of assessment and dismissed the writ appeals, finding that defective C-Forms supplied to the respondent firm justified denial of concessional CST and assessment at the full 10% rate. The court held the concessional 2% treatment, initially allowed, was vitiated by the forms' defects; on audit objection the assessment was validly reopened and liability for CST at the full rate sustained. en-us Fri, 12 Sep 2025 00:00:00 +0530 Fri, 03 Oct 2025 08:30:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779268 HC upheld reopening of assessment and dismissed the writ appeals, finding that defective C-Forms supplied to the respondent firm justified denial of concessional CST and assessment at the full 10% rate. The court held the concessional 2% treatment, initially allowed, was vitiated by the forms' defects; on audit objection the assessment was validly reopened and liability for CST at the full rate sustained. Case-Laws VAT / Sales Tax Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779268