Time Limitation - whether this Court can entertain a Revision ...

Court Rules Revision Petitions u/s 48(1) of HP VAT Act Must Be Filed Within Limitation Period.

August 11, 2018

Case Laws VAT and Sales Tax HC

Time Limitation - whether this Court can entertain a Revision Petition under Section 48(1) of the Himachal Pradesh Value Added Tax Act, 2005, which is filed beyond the period of limitation so prescribed in the Statute? - Held No

View Source

← Previous Next →

Time Limitation - whether this Court can entertain a Revision ...

Court Rules Revision Petitions u/s 48(1) of HP VAT Act Must Be Filed Within Limitation Period.

August 11, 2018

Case Laws VAT and Sales Tax HC

You may also like:

The HC quashed the attachment of the petitioner's banking account, following precedent established in Sri Ganapathi Pandi Industries (2024). The Court determined that...

Maintainability of Revision Petition before the High Court when the petitioner has alternate remedies as per the - an ex-parte decree was passed against the respondent -...

The Rajasthan High Court examined the validity of revision proceedings u/s 263 concerning the period of limitation. The issue was whether the period of limitation for...

Filing of Form Tran-1 - vires of sub-rule 1(A) to Rule 117 of CGST Rules - There would be no requirement for issuance of Certiorari to quash Sub-Rule 1A to Rule 117 of...

HC quashed order relating to Input Tax Credit (ITC) claims that were time-barred under Section 16(4) of CGST Act but fell within limitation under Section 16(5)....

The High Court held that respondent No. 3 cannot avoid deciding the petitioners' application dated 20 December 2023 seeking an advance ruling on the taxability of sale...

Period of limitation for refund claim - Constitutional Validity of Rule 90(3) - The period of limitation thus falling between 15th March, 2020 to 2nd October, 2021 is...

Condonation of delay beyond 90 days - revisional power of High Court u/s 48 of HP VAT - Section 48(1) nowhere expressly excludes the applicability of provisions of the...

The petition was dismissed by the High Court as no case was made out to depart from the usual rule of exhaustion of alternative remedies. The key reasons were: 1) An...

The Karnataka High Court determined tax and penalty in a case where the original tax invoice was not carried during goods transportation. The court relied on a previous...

Notices issued u/ss 84 and 27(1)(a) of the Tamil Nadu Value Added Tax Act, 2006 were valid. The time limitation for revising assessment orders is not an issue if a...

Failure to File Appeal within prescribed period of limitation - The court observed that despite the various grounds raised by the petitioner, the failure to file an...

HC quashed assessment order concerning Input Tax Credit (ITC) claims under GST regime. The matter involved interpretation of limitation periods under Section 16(4) and...

HC held reassessment proceedings initiated u/s 148 were invalid due to statutory limitation u/s 149. The original notice was set aside for lacking mandatory approvals...

Revision u/s 263 - period of limitation - whether the assessment order for AY 2015-16, issued on 31st March, 2023, was barred by the limitation prescribed in Section...

Quick Updates: