Scope and validity of SCN - Levy of penalty - The Tribunal has ...

Tribunal's use of "dealer" instead of "retailer" led to flawed decision affecting VAT and Sales Tax penalty assessment.

November 27, 2019

Case Laws VAT and Sales Tax HC

Scope and validity of SCN - Levy of penalty - The Tribunal has committed a blunder in as much as instead of the word “retailer” used the word “dealer”. This is a mistake of fact committed by the Tribunal and its findings on the incorrect provision of law which is not applicable in the case of the petitioner.

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Scope and validity of SCN - Levy of penalty - The Tribunal has ...

Tribunal's use of "dealer" instead of "retailer" led to flawed decision affecting VAT and Sales Tax penalty assessment.

November 27, 2019

Case Laws VAT and Sales Tax HC

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