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VAT - Highlights / Catch Notes

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Condonation of delay in filing of appeal - Service of order - ...

VAT and Sales Tax

June 2, 2023

Condonation of delay in filing of appeal - Service of order - order was sent to old address - Revenue’s main contention is that the orders were served at the address given by assessee and it is assessee’s duty to intimate the change in the address if any - HC did not find any merit in the contention of the petitioner, revision petition dismissed.

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