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VAT - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

Levy of Penalty - Best judgment assessment - Period of ...


High Court Sets Aside Penalty in VAT Best Judgment Assessment; Limitation Period Contention Key to Decision.

October 25, 2016

Case Laws     VAT and Sales Tax     HC

Levy of Penalty - Best judgment assessment - Period of limitation - When a specific contention is raised regarding limitation, it is for the respondents to justify the same by producing all necessary materials - penalty set aside - HC

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