https://www.taxtmi.com/caselaws?id=191511 Withdrawal of the impugned notice rendered the writ challenge infructuous because no live controversy remained for adjudication. Where duplicate export documents were unavailable after theft, the court recognised that a certificate recording the export transaction particulars could be issued in lieu of duplicate shipping bills. The petitioner was directed to resubmit the available particulars for issuance of the certificate, and the appellate authority under the Bihar Value Added Tax Act, 2005 was to consider that certificate together with other evidence while deciding the appeal. en-us Wed, 08 Apr 2015 00:00:00 +0530 Thu, 06 Apr 2017 10:02:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191511 Withdrawal of the impugned notice rendered the writ challenge infructuous because no live controversy remained for adjudication. Where duplicate export documents were unavailable after theft, the court recognised that a certificate recording the export transaction particulars could be issued in lieu of duplicate shipping bills. The petitioner was directed to resubmit the available particulars for issuance of the certificate, and the appellate authority under the Bihar Value Added Tax Act, 2005 was to consider that certificate together with other evidence while deciding the appeal. Case-Laws VAT and Sales Tax Wed, 08 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191511