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VAT - Highlights / Catch Notes

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Generally the theory of empty formality is a valid defence to an ...


Empty Formality Defense Valid in Service Law, Not in Revenue Cases Where All Materials Matter.

April 13, 2019

Case Laws     VAT and Sales Tax     HC

Generally the theory of empty formality is a valid defence to an allegation of violation of principles of natural justice in the Service Jurisprudence. But, insofar as Revenue Laws are concerned, every material on which a decision is taken, may be relevant.

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