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VAT - Highlights / Catch Notes

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Principles of Natural Justice - There has been lapse on the part ...

VAT and Sales Tax

December 29, 2021

Principles of Natural Justice - There has been lapse on the part of the petitioner which now is sought to be explained as a mistake and error committed by the petitioner. Once the petitioner itself admits that there were lapses and error on its part, it cannot be termed that there has been gross miscarriage of justice by the authorities requiring interference by the High Court at the very first instance. - HC

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