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VAT - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Interest on delayed refunds - when the doctrine of merger is ...

VAT and Sales Tax

January 2, 2023

Interest on delayed refunds - when the doctrine of merger is borne in mind and when the statutory authority allows the appeal of an assessee, he gives legal shape to the contours of the matter which assessing authority should have adopted and therefore, the refund claim of the assessee would essentially arise from the order of assessment. - Interest to be paid @6% - HC

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