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VAT - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

The specific power granted for review to an Appellate Tribunal ...


Appellate Tribunal can only review cases if new, significant facts emerge, not for correcting obvious errors.

December 6, 2018

Case Laws     VAT and Sales Tax     HC

The specific power granted for review to an Appellate Tribunal does not even include correction of errors apparent on the face of the record. - review is allowed only on the basis of the discovery of new and important facts, which, after the exercise of due diligence, were not within the knowledge of the review petitioner or could not be produced by him.

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