Can a Taxpayer Dealing in Exempt Services Who Erroneously Registered for VAT Be Assessed and Compelled to Pay VAT?

The cancellation only came through in 2022 while the review period was between January 2016 to October 2019. The law under Section 36(8) of the VAT Act therefore required the Appellant to account for VAT obligation during the period when the Appellant was registered. The argument that it ought not to have been registered for VAT because it was dealing in exempt services is thus not sustainable.