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VAT - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

Allowability of change of place of business - The registering ...


Authority Overlooks VAT Act Section 17(14)(a), Ignoring Mandatory Business Registration Amendments Despite Timing u/s 75.

May 10, 2016

Case Laws     VAT and Sales Tax     HC

Allowability of change of place of business - The registering authority has not considered the provisions of Section 17 (14) (a) of the Vat Act, which makes it obligatory upon the registering authority to carry out the amendment irrespective of the fact that the application was not furnished within the prescribed period as provided u/s 75 - HC

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