VAT - Validity of SCN demanding VAT - charges collected for supplying and...

VAT and Sales Tax

Validity of SCN demanding VAT - charges collected for supplying and installation of goods in respect of internet and cable services - The KAT has rightly held that the notices sent by AO has merely made a bald allegation that the assessee had supplied goods without referring to the particular goods or the sale transaction. Thus, the notice proposing the demand by itself was vague and contained no legal basis for proposing the demand. - HC

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