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VAT - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

We are shocked that the learned Commissioner of Commercial Taxes ...


Commissioner Fails to Act Against Assessing Officer's Section 57 Violation, Withholds Petitioner's Refund Instead.

December 1, 2014

Case Laws     VAT and Sales Tax     HC

We are shocked that the learned Commissioner of Commercial Taxes instead of taking any action against the Assessing Officer for violating the mandate of Section 57 of the OVAT Act and not following/obeying instruction of the Commissioner for strict compliance of Section 57 of the OVAT Act has passed the impugned order withholding the claim of refund due to the petitioner. - HC

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