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VAT - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

The proper remedy for the petitioner would be to avail the ...

Case Laws     VAT and Sales Tax

December 31, 2022

The proper remedy for the petitioner would be to avail the remedy of Appeal in terms of Section 33 of the VAT Act. The material on record shows that the petitioner did not file the Appeal on the ground that filing of Appeal would make him to deposit 25% of the disputed tax. This cannot be a ground to file a Writ Petition under Article 226 of the Constitution, before this Court. - HC

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