Form H declarations cannot be refused on an unstated reassessment bar; a reasoned order is required.

A refusal to issue Form H declarations based on an assumed limitation on reassessment was unsustainable where the endorsement was non-speaking and cited no legal provision. The text explains that requests linked to export transactions and Form H declarations must be addressed through a reasoned order, and a denial without stating the legal basis cannot stand. The impugned endorsement was quashed and the matter was directed to be reconsidered by passing a fresh reasoned order.

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Issues: Whether the refusal to issue Form H declarations on the basis of alleged limitation on reassessment was sustainable when the endorsement was non-speaking and no legal provision was cited.

Analysis: The refusal was founded on a presumed bar under the limitation provision of the Karnataka Value Added Tax Act, 2003, but the endorsement did not disclose the legal basis for denying the request. The Court noted that the petitioner relied on the provisions governing Form H declarations and export transactions, and that the respondent had not passed a reasoned order explaining why the declarations could not be issued. In such circumstances, an order declining relief without reasons could not be sustained.

Conclusion: The refusal to issue Form H declarations was unsustainable, and the impugned endorsement was quashed with a direction to pass a reasoned order afresh.

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