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VAT - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

Reasonable Period of time, for providing information - The ...


Court Rules in Favor of Appellant: Information Provision Period Deemed Reasonable, Revenue's Argument Rejected.

April 4, 2023

Case Laws     VAT and Sales Tax     HC

Reasonable Period of time, for providing information - The question as to what is a reasonable period of time for providing information is necessarily required to be determined in the facts of each case. In the given facts of the present case, the question is required to be answered in the affirmative; that is, in favour of the appellant and against the Revenue. - HC

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