Rectification Rejection Quashed for Ignoring FIRC Evidence & Precedent

Excellence4u Research Services Pvt Ltd Vs Assistant Commissioner of Commercial Taxes (Karnataka High Court)

Rejection of Rectification application was set aside as authority ignored submitted FIRC documents and precedent

Conclusion: Appellate authorities could not summarily dismiss applications without verifying the actual submissions made by the taxpayer as for service exporters, FIRCs and BRCs were the gold standard for proving that services were exported, and proceeds were realized in convertible foreign exchange. Ignoring these was a fatal flaw in adjudi

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