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VAT - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

CST - stock transfer against form 'F' - The revenue has not ...


High Court Rules No Limitation Period for Filing Form 'F' Under CST; Late Submissions Cannot Be Rejected.

February 23, 2018

Case Laws     VAT and Sales Tax     HC

CST - stock transfer against form 'F' - The revenue has not produced any specific Rule prescribed for limitation for the said purpose and therefore, the separate ‘F’ Forms furnished by the petitioner assessee could not have been rejected on the ground of being filed belatedly. - HC

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