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VAT - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

When no express power has been conferred on the first appellate ...


Section 62(5) of PVAT Act implies authority for appellate bodies to grant interim injunctions, ensuring justice aligns with legal principles.

February 9, 2016

Case Laws     VAT and Sales Tax     HC

When no express power has been conferred on the first appellate authority to pass an order of interim injunction/protection, in our opinion, by necessary implication and intendment in view of various pronouncements and legal proposition expounded above and in the interest of justice, it would essentially be held that the power to grant interim injunction/protection is embedded in Section 62(5) of the PVAT Act - HC

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