https://www.taxtmi.com/caselaws?id=793407 SEZ units claiming zero-rated supply under the IGST Act must satisfy the statutory framework under the SEZ Act, SEZ Rules and the relevant IGST provisions, including the documentation basis for such benefit. The dispute turned on the allegation that the Letter of Undertaking and SEZ certificate had not been produced before the adjudicating authority. The record indicated that the orders were passed mainly on that footing, while the SEZ certificate was later produced and the petitioner undertook to produce the Letter of Undertaking. The assessment orders were set aside and the matter was remanded for fresh consideration after allowing the petitioner to file an additional reply and relevant documents. en-us Mon, 08 Jun 2026 00:00:00 +0530 Mon, 15 Jun 2026 09:09:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793407 SEZ units claiming zero-rated supply under the IGST Act must satisfy the statutory framework under the SEZ Act, SEZ Rules and the relevant IGST provisions, including the documentation basis for such benefit. The dispute turned on the allegation that the Letter of Undertaking and SEZ certificate had not been produced before the adjudicating authority. The record indicated that the orders were passed mainly on that footing, while the SEZ certificate was later produced and the petitioner undertook to produce the Letter of Undertaking. The assessment orders were set aside and the matter was remanded for fresh consideration after allowing the petitioner to file an additional reply and relevant documents. Case-Laws GST Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793407