Recovery of excess tax paid which was not liable to be paid - ...

Case Laws VAT and Sales Tax

May 31, 2019

Recovery of excess tax paid which was not liable to be paid - tax payable on 'capital goods' 5% OR 14.5% - cheques issued under coercion - presumption that the petitioner has admitted his liability whereas as seen from the available records except for the issuance of cheques, there is no conclusive evidence to prove that the petitioner had admitted his liability - impugned notice quashed and the matter is remanded

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Recovery of excess tax paid which was not liable to be paid - ...

Case Laws VAT and Sales Tax

May 31, 2019

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