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Levy of Compounding Fee - detention of goods - The first ...


Compounding Notice Deemed Non-Speaking Due to Lack of Explanation, Violating Natural Justice Principles; Procedural Deficiencies Noted.

March 24, 2021

Case Laws     VAT and Sales Tax     HC

Levy of Compounding Fee - detention of goods - The first respondent has not recorded as to why the documents produced by the appellant cannot be accepted. If any clarification is required, the same could have been called for. Therefore, it is clear that the compounding notice dated 13.3.2016 is not only a non-speaking notice, but a notice in violation of the principles of natural justice, as the grounds raised by the appellant have not been considered by the first respondent - HC

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