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VAT - Highlights / Catch Notes

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Invocation of revisional jurisdiction of this Court - The ...


Court Dismisses Challenge to Tax Tribunal's Order; Rectification Application Under VAT Act Section 47 Not Contestable u/s 48.

July 22, 2023

Case Laws     VAT and Sales Tax     HC

Invocation of revisional jurisdiction of this Court - The impugned order passed by the Tax Tribunal in Rectification Application filed by the petitioners under Section 47 of the VAT Act is not open to challenge by the petitioners before this Court under Section 48 of the VAT Act. - Also the petition is being beyond the normal period of limitation, dismissed - HC

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