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VAT - Highlights / Catch Notes

Home Highlights May 2021 Year 2021 This

Fraud in depriving the respondents of their due revenue or not - ...

VAT and Sales Tax

May 22, 2021

Fraud in depriving the respondents of their due revenue or not - When the impugned notice did not allege fraud and no such finding of fraud being discernible in the order of audit, it is not open to the respondents to make such sweeping allegation of fraud in the oral hearing which is not backed up by adequate pleadings. - HC

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