Supreme Court Upholds VAT Invoice Formalities Over Substance in Noodle Express Case

• The Supreme Court ruled in favor of the Mauritius Revenue Authority, denying Noodle Express Ltd (NEL) the right to claim input VAT because invoices were not in NEL’s name.
• The Assessment Review Committee had previously allowed NEL’s claim, emphasizing substance over form, but the Supreme Court prioritized legal form and proper invoicing.
• The Court found that NEL and its parent company, Hyper Food Ltd (HFL), are separate legal entities, and only HFL was named on the VAT invoices.
• The decision underscores that, under Mauritius VAT law, documentary compliance and correct invoicing are essential for input tax claims, even if the economic substance suggests otherwise.
• The case highlights the ongoing tension between legal form and economic substance in tax law, with Mauritius favoring strict adherence to legal documentation.

Source: pwc.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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