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VAT - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Principles of natural justice - it was the assessee, who ...


Tribunal Can Conclude Based on Balance Sheet Without Confronting Submitter, Upholds Natural Justice Principles.

March 21, 2016

Case Laws     VAT and Sales Tax     HC

Principles of natural justice - it was the assessee, who invited the attention of the Tribunal to the balance sheet - the Tribunal is entitled to come to its own conclusion from what was produced. It is not part of the principles of natural justice to expect the Tribunal to confront the person producing the document with what is found by the Tribunal - HC

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