https://www.taxtmi.com/caselaws?id=379191 A reassessment disallowing exemption on pre-export sales cannot be finalised without giving the assessee a reasonable opportunity to produce supporting documents needed to verify entitlement. Although Form-H and connected records had been filed earlier, the assessing authority was entitled to call for them again for verification, and the absence of a written response to the reassessment notice did not justify proceeding without further chance to substantiate the claim. The reassessment order was set aside and the matter remanded for fresh reassessment after granting an opportunity to place the required documents on record. en-us Mon, 01 Apr 2019 00:00:00 +0530 Fri, 16 Aug 2019 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379191 A reassessment disallowing exemption on pre-export sales cannot be finalised without giving the assessee a reasonable opportunity to produce supporting documents needed to verify entitlement. Although Form-H and connected records had been filed earlier, the assessing authority was entitled to call for them again for verification, and the absence of a written response to the reassessment notice did not justify proceeding without further chance to substantiate the claim. The reassessment order was set aside and the matter remanded for fresh reassessment after granting an opportunity to place the required documents on record. Case-Laws VAT and Sales Tax Mon, 01 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379191