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VAT - Highlights / Catch Notes

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


High Court Confirms Invalidity of VAT Show Cause Notices Due to Lack of Specificity in Goods and Transactions.

May 25, 2023

Case Laws     VAT and Sales Tax     HC

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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