Flemings (Dfs) Private Ltd. v. the Sales Tax Inspector
Case brief
What is this about?
Petitioner challenged a notice under Section 47(2) of the KVAT Act issued by the respondent for goods imported for sale in a duty-free shop, arguing lack of jurisdiction and liability exemption. Court directed the response file to be transferred to the Jurisdictional Commercial Taxes Officer (Enquiry) for hearing within six weeks and kept petitioner's contentions open before disposing the petition
What did the court decide?
Directed respondent to forward the file leading to Ext.P2 notice to the Jurisdictional Commercial Taxes Officer (Enquiry) to hear petitioner and decide within six weeks; kept other contentions open.