Maintainability of Revision application before GVAT Tribunal - ...

Registration Canceled Retroactively; Appeal Inapplicable, Revision Required Under VAT Act Section 75(1)(b.

January 30, 2024

Case Laws VAT and Sales Tax HC

Maintainability of Revision application before GVAT Tribunal - the Deputy Commissioner, in cancelling the petitioner's registration with retrospective effect, had acted under delegated powers from the Commissioner as per Section 75(1)(a) of the VAT Act. Therefore, an appeal under Section 73 was not applicable, but a revision before the Tribunal under Section 75(1)(b) was. - HC

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Maintainability of Revision application before GVAT Tribunal - ...

Registration Canceled Retroactively; Appeal Inapplicable, Revision Required Under VAT Act Section 75(1)(b.

January 30, 2024

Case Laws VAT and Sales Tax HC

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