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VAT - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Refund - provisional refund cannot be rejected merely on the ...


High Court Rules Against Denying Provisional Refunds Due to Return Errors; Limits on Refunds Deemed Unreasonable.

February 2, 2017

Case Laws     VAT and Sales Tax     HC

Refund - provisional refund cannot be rejected merely on the ground that the return and the revised return contain the error - limiting the amount of refund, allegedly “in interest of revenue” would be arbitrary and not reasonable - HC

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