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2016 (6) TMI 62 - HC - VAT and Sales TaxDeclining to issue Form H declarations - Limitation of assessment - Section 40 of the Karnataka Value Added Tax Act, 2003 - Export obligations are fulfilled and receipt of income in foreign currency - Held that:- the learned Government Advocate would submit that the impugned order is an appealable order and hence, the present petitions are misconceived, however, the endorsement issued merely claiming that the petitioner is not entitled to such Form H declarations when there is no legal presumption, it is incumbent on the first respondent to explain himself and pass a reasoned order. The impugned endorsement is a non speaking order and therefore, the petitioner being constrained to approach this Court would require the petitions to be allowed. Therefore the impugned order is quashed. - fresh orders to be passed - Decided in favour of petitioner
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