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VAT - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

Whether Commissioner has indulged in “disobedience” or that his ...

VAT and Sales Tax

February 27, 2015

Whether Commissioner has indulged in “disobedience” or that his order bordered on “contempt” by not following the direction of the tribunal - Held no - errors do occur and the hierarchy of superior forums (appellate etc.) is provided to bring in corrections. Wrong orders passed by the forum lower in order, unless actuated by malice, do not necessarily undermine “majesty of law” or lower the dignity of superior authorities. - HC

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