https://www.taxtmi.com/caselaws?id=379194 A best judgment assessment under the KVAT Act was set aside because the assessing authority gave only a brief finding that export proof documents were not produced and did not meaningfully consider the assessee's reply claiming exempt export sales. Fairness required a further opportunity to explain and substantiate the claim where taxability depended on documentary evidence. The matter was remitted for fresh consideration, with directions to afford an opportunity of hearing and to allow production of additional documents before finalising the assessment. en-us Tue, 09 Apr 2019 00:00:00 +0530 Tue, 30 Apr 2019 06:40:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379194 A best judgment assessment under the KVAT Act was set aside because the assessing authority gave only a brief finding that export proof documents were not produced and did not meaningfully consider the assessee's reply claiming exempt export sales. Fairness required a further opportunity to explain and substantiate the claim where taxability depended on documentary evidence. The matter was remitted for fresh consideration, with directions to afford an opportunity of hearing and to allow production of additional documents before finalising the assessment. Case-Laws VAT and Sales Tax Tue, 09 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379194