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VAT - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

Assessment once having become final should not have been ...


High Court Rules: No Reopening Final Assessment Based on Inapplicable Apex Court Judgment; Costs Imposed on Revenue.

December 14, 2016

Case Laws     VAT and Sales Tax     HC

Assessment once having become final should not have been reopened on the basis of judgment of the Apex Court which has no applicability to the facts of this case and is in ignorance of factual position as is very clear from facts - HC imposes the cost on the revenue.

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