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VAT - Highlights / Catch Notes

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Service of original demand notice from the petitioner - Failure ...

VAT and Sales Tax

March 19, 2022

Service of original demand notice from the petitioner - Failure on the part of the petitioner to produce the original demand notice, along with the appeal memorandum cannot be treated as a defect which can be cured by the petitioner. Rejection of the appeal for failure of the petitioner to produce the original demand notice is, therefore, incorrect and against law - the 1st respondent is directed to issue the certified copy of the demand notice attached with the assessment order - HC

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