https://www.taxtmi.com/caselaws?id=415384 Where a revisional tax dispute turns on production of books and documents, a technical dismissal for non-production should ordinarily yield to a merits-based determination if a limited further opportunity can secure the true facts. The High Court noted that the authority had rejected the adjournment request and dismissed the revision because materials were not produced, but held that tax administration should avoid unnecessary hardship where short accommodation is sufficient to test the genuineness of the export transactions. The assessee was therefore entitled to appear again, produce the records, and have the matter decided afresh on merits and in accordance with law. en-us Mon, 15 Nov 2021 00:00:00 +0530 Sat, 04 Dec 2021 08:44:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415384 Where a revisional tax dispute turns on production of books and documents, a technical dismissal for non-production should ordinarily yield to a merits-based determination if a limited further opportunity can secure the true facts. The High Court noted that the authority had rejected the adjournment request and dismissed the revision because materials were not produced, but held that tax administration should avoid unnecessary hardship where short accommodation is sufficient to test the genuineness of the export transactions. The assessee was therefore entitled to appear again, produce the records, and have the matter decided afresh on merits and in accordance with law. Case-Laws VAT and Sales Tax Mon, 15 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415384