United Airways (BD) Ltd. Vs. Government of Bangladesh and Ors.

Hon’ble Judges:
Md. Ashfaqul Islam and Md. Ashraful Kamal, JJ.
Counsels:
For Appellant/Petitioner/Plaintiff: Raghib Rauf Chowdhury, Advocate

Subject: Indirect Taxation
Catch Words
Mentioned IN

Case Note:
Sales Tax/VAT – Assessment – Waiver – Entitlement to – Sections 2 and 14(2) of Value Added Tax Act 1991 – Writ Petitions filed against denial to allow application of Petitioner for waiver and against imposition of advance trade VAT at rate of 3% on imported goods – Whether orders impugned have been passed without lawful authority and therefore having no legal effect – Held, there was no any definition of service renderer in Section 2 of Act in
order to justify orders impugned – Orders impugned was ex-facie illegal and not sustainable – Respondents by exercising power under Section 14(2) of Act have already considered and did not impose any advance trade tax on imported goods – Respondents were directed to return Bank Guarantees to Petitioner – Rules made absolute. [15], [17]

Full Report HERE