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TMI Blog2005 (10) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2005 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... rule (7) does not prescribe any time within which a dealer can file C forms, which means that at any time after making of the assessment, a dealer can file the forms and so long as he is able to satisfy the authority about the sufficient cause contemplated by the proviso, the authority shall have to receive those forms." (emphasis (1) is of ours) The decision of this court in Rajeswari Stone ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ient cause is shown. We may, however, hasten to add that the making of assessment itself cannot be postponed at the instance of a dealer in order to enable the dealer to produce such C forms, if such postponement results in bar of limitation in making the assessment. It means that if an assessment can be postponed and if such postponement is not hit by the limitation, time can always be extended b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter on its own merits. If the authority comes to the conclusion that the dealer has shown the sufficient cause, it shall receive the same for passing further appropriate orders in accordance with law. That so far as W.P. No. 10978 of 2005 is concerned, the authority did not pass any order either accepting or rejecting the request of the dealer to receive the C forms. However, in the counter-affi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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