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VAT - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Without having itself seen the books, the latter observation ...


Tribunal's Rejection of Books of Account Invalid Without Direct Review, Lacking Proper Fact-Finding and Evidence Assessment.

November 7, 2019

Case Laws     VAT and Sales Tax     HC

Without having itself seen the books, the latter observation made by the Tribunal cannot be sustained. Being a fact finding authority and the rejection of books of account being an issue raised before it, Tribunal was bound to return a proper finding upon appraisal of material and evidence.

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