AP HC Refers ‘H’ Form Filing Issue to Full Bench

Mohan Spintex India Limited Vs Commercial Tax Officer and Others (Andhra Pradesh High Court) Andhra Pradesh High Court recently addressed a dispute concerning the filing of ‘H’ forms after the completion of sales tax proceedings. The petitioners argued that there is no strict time limit for submitting these forms, and they should be accepted even after the assessment is concluded. Previous judgments from both the erstwhile High Court of Hyderabad and the Andhra Pradesh High Court supported this view, allowing the submission of ‘H’ forms beyond the assessment period, drawing parallels w...