https://www.taxtmi.com/caselaws?id=379273 A declaration supporting an exemption claim may be considered even if filed after assessment, provided it is produced within a reasonable time and its genuineness can be verified before the revision or assessment is finalised. Refusing to examine such a declaration solely on the ground of late filing would defeat the exemption claim on a technicality rather than on merits. The Madras High Court therefore held that the order rejecting the revision on delay was unsustainable, quashed the impugned order, and directed reconsideration of the exemption claim through a fresh assessment after giving the assessee a reasonable opportunity. en-us Thu, 14 Mar 2019 00:00:00 +0530 Wed, 01 May 2019 06:31:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379273 A declaration supporting an exemption claim may be considered even if filed after assessment, provided it is produced within a reasonable time and its genuineness can be verified before the revision or assessment is finalised. Refusing to examine such a declaration solely on the ground of late filing would defeat the exemption claim on a technicality rather than on merits. The Madras High Court therefore held that the order rejecting the revision on delay was unsustainable, quashed the impugned order, and directed reconsideration of the exemption claim through a fresh assessment after giving the assessee a reasonable opportunity. Case-Laws VAT and Sales Tax Thu, 14 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379273