Allahabad HC: Tribunal Can Consider Late VAT Forms under UPVAT

Sah Agencies Pvt. Ltd. Vs Commissioner (Allahabad High Court) Introduction: In a noteworthy judgment, the Allahabad High Court, in the case of Sah Agencies Pvt. Ltd. Vs Commissioner, has ruled on the acceptability of exemption/concession forms not produced during assessment due to unavoidable circumstances. The court, addressing Sales/Trade Tax Revisions related to the Assessment Years 2008-09, 2009-10, and 2010-11 under the UP VAT Act, emphasized the Tribunal’s authority to consider forms even when submitted at a later stage. The leading case, Sales/Trade Tax Revision No. 139 of 2022, s...