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VAT - Highlights / Catch Notes

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Reopening of assessment after the 4 years - GVAT - Effect of ...

Case Laws     VAT and Sales Tax

July 28, 2016

Reopening of assessment after the 4 years - GVAT - Effect of subsequent amendment - Admitted facts are that no proceedings for assessment of the petitioner were pending on that day. The return filed by the petitioner for the relevant year was long past assessed and closed. - No demand - HC

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