Exemption Benefits under Indirect Tax Laws and Setting Aside Tax Department's Order : A Case Study

Exemption Benefits under Indirect Tax Laws and Setting Aside Tax Department's Order: A Case Study

In one of the case, the petitioner was in business.

On receipt of notice in respect of the Original Assessment Proceedings, the Petitioner obtained necessary documents from the exporters and filed the same before the Department.

After some other issues, litigation arose.

The findings with interspersed facts were in the following way :

"From the Original Assessment Order, it appears that the Petitioner submitted Form-H and also submitted other relevant documents. However, the party claiming the benefit of exemption is required to establish the entitlement to exemption by filing and producing for verification all relevant documents. Even assuming that the documents were submitted by the petitioner when the Form-H was originally filed, as correctly contended by the learned counsel for the Respondent, the Assessing Officer is entitled to call for such documents to verify the validity of the claim for exemption. However, this Court is of the view that the Petitioner should be given an opportunity to submit necessary supporting documents and establish the claim for exemption especially in view of the fact that the Petitioner did not previously submit a written representation on receipt of the reassessment notice."

Order of Tax Department was set aside.

Refer Thirumoorthy Packaging v Deputy Commercial Tax Officer [2019] GCtR 4302 (Madras).

Written by 

Vishal

Delhi

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