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VAT - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

Re-assessment order - discrepancies found during the ...

VAT and Sales Tax

March 25, 2021

Re-assessment order - discrepancies found during the verification of refund claimed - the AA did verify the books of accounts of revision petitioner to verify the refund claimed. It is in that process, the irregularities have been noticed by the AA and Secondly, learned counsel is unable to point out what is the illegality committed by the AA when he has noticed the irregularities committed by the revision petitioner while claiming refund. Nor, the learned counsel for the revision petitioner is in a position to point out which of the provisions of the Act is violated by the AA while carrying out such an exercise. - HC

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