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VAT - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

Jurisdiction of Intelligence Officer to levy penalty - penalty ...

Case Laws     VAT and Sales Tax

May 10, 2023

Jurisdiction of Intelligence Officer to levy penalty - penalty proceedings initiated under Section 67 of the KVAT, 2003 - On the basis of the extracted findings of the Intelligence officer it can irresistibly be concluded, it was not a case of estimation, but based on an actual calculation by reading the contents of the agreement and the invoices. - Petition dismissed - HC

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