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Case details
| Case reference as listed | Civil Appeal 81/2016 |
|---|---|
| Caption / parties as listed | Commissioner of Customs and others vs United Plastic Work Industries (Pvt.) Ltd. |
| Court | Supreme Court of Bangladesh — Appellate Division |
| Case reference year | 2016 |
| Court website upload date | 2024-04-29 |
Additional reference in the official index
(From the judgment and order dated 02.01.2011 passed by the High Court Division in Writ Petition No.3395 of 2008)
Court index description — excerpt
It appears from Section 55(3) of the VAT Act, 1991 that before issuing a notice regarding evasion of VAT against a person the VAT authority is required to issue a show cause notice giving the person sufficient time stipulated in Section 55(3).But in the case in hand the writ-respondent No.1-appellant No.1 issued the demand notice dated 13.04.2008 under Section 55 (1) of the VAT Act, 1991 directing the writ-petitioner to deposit Tk.34,75,555.00 to the Government Treasury as the petitioner was allegedly evaded the said amount of VAT. […]
Read the complete description in the official index ↗
The date above is the court website’s upload date. Read the official document for the full decision.