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VAT - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Rejection of central sale made by the assessee - once the ...


High Court Remands Case to Tribunal Over Central Sale Rejection Due to Missing Documents by Assessee.

January 6, 2023

Case Laws     VAT and Sales Tax     HC

Rejection of central sale made by the assessee - once the Tribunal has recorded the finding that the documents, as required by it, was not placed by the assessee and no finding has been recorded by the Tribunal considering the documents of the assessee. It would not be appropriate for this Court to adjudicate the matter on merits. - Matter restored back to tribunal - HC

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