https://www.taxtmi.com/caselaws?id=779268 Minor typographical defects in a C-Form did not justify denial of concessional CST or reopening of the assessment where the form had already been accepted and concession granted on its basis. The only irregularities were an incorrect reference to the CST Rules year and imperfect legibility, which the HC treated as non-substantial and not affecting the validity of the declaration. As no material infirmity was shown, the demand could not be restored and the challenge to the order setting aside the reassessment demand failed. 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 Minor typographical defects in a C-Form did not justify denial of concessional CST or reopening of the assessment where the form had already been accepted and concession granted on its basis. The only irregularities were an incorrect reference to the CST Rules year and imperfect legibility, which the HC treated as non-substantial and not affecting the validity of the declaration. As no material infirmity was shown, the demand could not be restored and the challenge to the order setting aside the reassessment demand failed. Case-Laws VAT / Sales Tax Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779268