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Home Highlights January 2024 Year 2024 This

Non-compliance of the mandatory provisions laid down under Rule ...


Tribunal's Appeal Handling Flawed: Failure to State Decision Reasons Breaches U.P. V.A.T. Rules, Case Sent Back for Review.

January 27, 2024

Case Laws     VAT and Sales Tax     HC

Non-compliance of the mandatory provisions laid down under Rule 63(5) of the U.P. V.A.T. Rules, 2008 read with Section 57(8) of the U.P. V.A.T. Act, 2008 - manner and procedure of appeal / summary disposal of appeal - it clearly emerges that learned Tribunal has patently erred in neither noting the points for determination nor giving the reason for such decision thereon. - Matter restored back - HC

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