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VAT - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Once the penalty notice has been found to be wanting in ...


Penalty Notice Missing Tax Evasion Intent Cannot Be Fixed During Appeal Stage, Lacks Offence Elements.

January 8, 2019

Case Laws     VAT and Sales Tax     HC

Once the penalty notice has been found to be wanting in ingredients of offence, that is absence of charge of intention to evade tax, there did not exist any room to allow a second/fresh opportunity at the stage of appeal.

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