https://www.taxtmi.com/caselaws?id=389582 The assessment was reopened because the assessee's export transactions and supporting C form, H form and export documents had not been properly considered. The High Court noted that, where similar disputes had earlier been remitted, the assessing authority could examine whether sufficient cause existed for accepting belated statutory forms and then pass a fresh order in accordance with law. The matter was therefore sent back for fresh consideration on merits, with the authority required to examine the documents and objections before completing the reassessment. en-us Wed, 30 Oct 2019 00:00:00 +0530 Thu, 12 Dec 2019 10:59:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389582 The assessment was reopened because the assessee's export transactions and supporting C form, H form and export documents had not been properly considered. The High Court noted that, where similar disputes had earlier been remitted, the assessing authority could examine whether sufficient cause existed for accepting belated statutory forms and then pass a fresh order in accordance with law. The matter was therefore sent back for fresh consideration on merits, with the authority required to examine the documents and objections before completing the reassessment. Case-Laws VAT and Sales Tax Wed, 30 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389582