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 su

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