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VAT - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Principles of Natural Justice - the assessing officer is a ...


Assessing Officer's Independence in VAT and Sales Tax: Upholding Natural Justice by Ignoring Higher Authority Directives.

March 31, 2018

Case Laws     VAT and Sales Tax     HC

Principles of Natural Justice - the assessing officer is a quasi-judicial authority and in exercising his quasi-judicial function of completing the assessment, he is not bound by the instructions or directions of the higher authorities. - HC

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