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VAT - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

Assessment of high value transactions - Government ...


High Court Confirms Validity of GR Cell's Role in High-Value Transaction Cases Before Assessing Officer, Ensures No External Interference.

December 17, 2016

Case Laws     VAT and Sales Tax     HC

Assessment of high value transactions - Government Representative Cell (GR Cell) to represent the case before the AO before adjudicating the case - it cannot be said that there is any external interference in exercise of quasi judicial functions by the AO - HC upheld the validity

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