Hijaz Technologies Limited v Commissioner of Legal Services & Board Coordination (Tribunal Appeal 324 of 2022) [2023] KETAT 116 (KLR) (17 March 2023) (Judgment)
- Court
- Tax Appeals Tribunal
- Case number
- 116
- Citation
- [2023] KETAT 116 (KLR)
- Decided
- 17 March 2023
The Tribunal found that the Respondent’s Rejection Notices for Amended Return were not in contravention of the law.
Facts
Hijaz Technologies Limited filed two applications to amend its VAT returns for September 2012 and October 2012, which were acknowledged by the Commissioner of Legal Services & Board Coordination. The applications were later rejected. The Appellant filed a Notice of Appeal against the objection decision.
Issues
- Whether the Respondent’s Rejection Notices for Amended Return were in contravention of the law.
- Whether the Respondent erred in the assessment of VAT on the Appellant.
Reasoning
The Tribunal noted that the Appellant had lodged two applications for amendment of its VAT returns, which were acknowledged by the Respondent. The Respondent rejected the applications based on the objection that was before the Commissioner, which was related to additional assessments when sales data was compared to import data.
Outcome
Affirmed
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