Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Govt Raises Excise Duty on Petrol and Diesel to Rs....     TaxTMI    Government Revises Customs Duty Conditions for...     TaxTMI    PAN Card Holders Must Link Aadhaar by December 31,...     TaxTMI    Export Entry Conversion Rules Allow One-Year Window...     TaxTMI    Exporters Get Streamlined Documentation Rules:...     TaxTMI    Taxpayers Can Leverage Section 128A Benefits for...     TaxTMI    Customs Extends Sea Cargo Manifest Electronic...     TaxTMI    Pharmaceutical Exporter Wins IGST Refund Claim,...     TaxTMI    Legal Challenge Upheld: Statutory Non-Compliance...     TaxTMI    Accused Granted Bail in GST Evasion Case After...     TaxTMI    Legal Challenge to CGST Act Section 16(2)(c)...     TaxTMI    Tax Order Quashed: Procedural Defects Invalidate...     TaxTMI    Legal Relief Granted: GST Registration Restored...     TaxTMI    Tax Reassessment Invalidated: Second Section 148...     TaxTMI    Tax Reassessment Invalidated: Critical Procedural...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights October 2012 Year 2012 This

Period of limitation for revision of the order - Three years ...


Court Upholds Three-Year Limit for Revising VAT and Sales Tax Orders as Reasonable and Sufficient.

October 17, 2012

Case Laws     VAT and Sales Tax     HC

Period of limitation for revision of the order - Three years period cannot be said to be a very long period - HC

View Source

 

← Previous Next →

 

You may also like:

  1. The case pertains to the jurisdiction of impugned orders under the U.P.G.S.T. Act, 2017, and the time limitation u/s 73 and Section 44 of the Act. The key points are:...

  2. Disallowance being amount of State Value Added Tax (VAT) paid for earlier years - Deduction u/s 80IB claimed - Assessee became liable to pay VAT for earlier years - The...

  3. The assessee's unexplained cash credits u/s 68 were deleted by the CIT(A) after accepting the submissions that the cash receipts from various sources like cash sales,...

  4. The High Court considered the levy of VAT on a franchise of a trademark, analyzing whether the transfer of the right to use goods constituted a deemed sale. Citing a...

  5. Attachment orders u/s 281B - no sale of immovable property can be made after the expiry of three years from the end of the financial year in which the order giving rise...

  6. The issue pertained to the validity of filing a revised return after the prescribed time limit. The High Court set aside the Tribunal's order, stating that after the...

  7. Sales Tax / VAT - Himani Navratan Oil liable to tax as Ayurvedic medicament, not as Cosmetic

  8. The petitioner is required to calculate taxable turnover by excluding turnover not subjected to tax, exempt goods, and labor/service charges for works contracts as per...

  9. The assessing officer (AO) is empowered u/s 275(1A) to revise the penalty order by giving a reasonable opportunity of hearing to the assessee within six months from the...

  10. Violation of principles of natural justice occurred as petitioner's contentions were not considered - mismatch between petitioner's GSTR 3B returns and auto-populated...

  11. Tax deducted at source (TDS) credit against enhanced compensation received under Land Acquisition Act. Petitioner's application for revised tax return rejected based on...

  12. Validity of assessment order - absence of three-month gap - The petitioner's counsel argued for a three-month gap between the show cause notice and assessment order,...

  13. Validity of manual revised returns filed - scheme of demerger approved - scheme of arrangement approved by NCLT required Petitioner and Hind Lamps to file revised...

  14. The High Court confirmed the tax assessment u/s 7A for nonproduction of sale bill. The burden of proof lies on the dealer to show transactions are not taxable. Failure...

  15. The circular enhances monetary limits for filing appeals by the Income Tax Department before Income Tax Appellate Tribunal, High Courts, and Supreme Court. For appeals...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
A: Multinational Corporations Face Mandatory 15% Global Minimum Tax to Co...
A: Retrospective Tax Relief for Agricultural Insurance Reinsurance Servic...
A: Free Goods Import Challenged: Customs Brokers Face Scrutiny Over Bill ...
A: Charitable Organizations Must Meet Strict Compliance Standards Under S...
A: Exporters Navigate Tax Relief: Duty Drawback and Advance Authorization...
A: India's Strategic Automotive Push Drives Global Manufacturing Leadersh...
A: Urban Green Spaces Revolutionize City Living Through Innovative Nature...
A: Cycling: Revolutionizing Personal Wellness, Urban Mobility, and Enviro...
A: Minimalist Living: Transforming Personal Choices into Global Environme...
A: Transforming Sustainability: 4Rs Empower Individuals to Minimize Waste...
A: Traditional Indian Sweets Get Nationwide Safety and Quality Standards ...
A: Overconsumption Threatens Global Ecosystems: Urgent Need for Sustainab...
H: Exporters Win: Refund Claim Upheld Despite Document Gaps, Payment Proo...
F: Supplier Seeks Remedy for Unacknowledged Invoice and Tax Credit Under ...
H: GST Registration Cancellation Order Struck Down for Procedural Flaws, ...
H: Govt Can Relax GST Tribunal Officer Appointment Criteria for State Ser...
H: Tax Refund Victory: Petitioner Wins Challenge Against Rejected Budgeta...
H: Tax Refund Win: CGST Act Supports Partial Claims with 58% Budgetary Su...
H: Judicial Restraint Prevails: Writ Petition Dismissed, Statutory Appeal...
H: Budgetary Support Claim Upheld: Petitioner Wins Refund of Rs. 2,195/- ...
H: Refund Claim Upheld: Tax Calculation Validates Petitioner's Entitlemen...
H: Legal Challenge Succeeds: Ex-Parte Demand Orders Quashed for Violating...
H: Tax Authorities Must Prioritize Business Sustainability and Compliance...
H: Rule 96(10) Omission Invalidates Administrative Orders, Challenging Pr...
H: Tax Recovery Notice Against Deceased Taxpayer's Heirs Quashed Due to P...
H: GST Assessment Order Invalidated Due to Procedural Unfairness, Denying...
H: Maida Pappad Extrusion Snack Pellets Classified Under 1905 90 30, Conf...
H: Tax Credit Case: Bail Granted to V.G. and R.D. Due to Insufficient Evi...
F: Liquor Vendor's Restaurant Ad Space Raises Complex GST Registration Qu...
F: GST Input Credit: Navigating Invoice Entry Rules for Businesses Crossi...