On 24/11/1442 HD, corresponding to 04/07/2021 AD, the first appeals chamber for VAT and selective goods interventions and disputes convened a meeting in Riyadh in order to consider the appeal submitted on the date of 02/05/2021, by an agent for the appellant (company ... commercial registration no. ...) on the decision of the third chamber to adjudicate VAT interventions and disputes in the city of Riyadh, no. VTR- 2021-213.

Since the facts of this case were set forth in the decision under appeal, the appeals chamber referred to it so to prevent repetition.

The decision of the adjudicating chamber was based on the following: inadmissibility of the appellant claim for the lapse of the statutory period of objection.