Shivai Hardware Limited v Commissioner of Domestic Taxes (Tribunal Appeal E331 of 2023) [2024] KETAT 1258 (KLR) (9 August 2024) (Judgment)
Citation
Shivai Hardware Limited v Commissioner of Domestic Taxes (Tribunal Appeal E331 of 2023) [2024] KETAT 1258 (KLR) (9 August 2024) (Judgment)
Industry
Hardware
AUDIT Trigger
The Respondent stated that it conducted an audit of the Appellant and assessed it for Value Added Tax (VAT) of Kshs. 689,668.96 for the period of October 2021 based on unsupported VAT input claims from Gempro Kenya Trading in October 2021.
Outcome
The Tribunal found that the Notice of Appeal was lodged beyond the statutorily prescribed period and was therefore incompetent and untenable in law
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