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VAT - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Input tax credit - the officer at whose instance further ...


High Court Finds Potential Bias in Officer's Dual Role in Tax Credit Investigation and Assessment.

March 31, 2018

Case Laws     VAT and Sales Tax     HC

Input tax credit - the officer at whose instance further investigation was initiated on the basis of his prima facie finding relating to huge mismatch and excess claim of inputs tax credit by the petitioner, has himself conducted the assessment - the reasonable likelihood of bias cannot be ruled out - HC

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