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VAT - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Jurisdiction and Validity/legality of re-assessment order - time ...

Case Laws     VAT and Sales Tax

December 7, 2022

Jurisdiction and Validity/legality of re-assessment order - time limitation - when the assesses are permitted to file their returns beyond the period prescribed due to pandemic, in view of the judgment of the Hon’ble Supreme Court and circulars issued, we feel that the authorities also should be given time to pass orders during the pandemic. - HC

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