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    <title>2023 (12) TMI 165 - KERALA HIGH COURT</title>
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    <description>A stale request to compel production of long-past shipping documents was rejected where the records related to transactions from 2005-06 to 2010-11 and had not been claimed at the time of supply. The court noted that earlier proceedings had already allowed the dealer to seek shipping bills or similar evidence for reassessment, but the Administration stated that such records may no longer be available. In those circumstances, no enforceable basis existed to issue a fresh direction for production of documents, and the writ petition was dismissed.</description>
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    <pubDate>Wed, 22 Nov 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=446481</link>
      <description>A stale request to compel production of long-past shipping documents was rejected where the records related to transactions from 2005-06 to 2010-11 and had not been claimed at the time of supply. The court noted that earlier proceedings had already allowed the dealer to seek shipping bills or similar evidence for reassessment, but the Administration stated that such records may no longer be available. In those circumstances, no enforceable basis existed to issue a fresh direction for production of documents, and the writ petition was dismissed.</description>
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      <pubDate>Wed, 22 Nov 2023 00:00:00 +0530</pubDate>
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