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VAT - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Levy of penalty - Had the petitioner contested the notice on ...

VAT and Sales Tax

March 27, 2020

Levy of penalty - Had the petitioner contested the notice on merits and opposed the proposal for imposing penalty or handing down punishment, all aspects could have been gone into. The petitioner instead opted for compounding of offence. Thereupon the Superintendent of Taxes passed the composition order. Petitioner now cannot challenge it on merits. - HC

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