A statutory tribunal cannot invalidate a law under which it is created or operates. This is the proposition that Vertex Chambers has raised on behalf of a leading multinational company (MNC) in a major value added tax (VAT) dispute of around $30 Million (BDT 380 Crore) with the National Board of Revenue in a judicial review proceedings (writ). Upon hearing the parties, the High Court Division of the Supreme Court of Bangladesh has issued a Rule Nisi and stayed the operation of the VAT Appellate Tribunal’s order. The case will now proceed to final hearing once the government responds. The writ was moved by our Managing Partner Senior Advocate Junayed Chowdhury, who was assisted by Partner Tanvir Quader, and Senior Associates Ameer Faysal and Maliha Ahmed.
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