Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 2000 (3) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2000 (3) TMI 987 - SUPREME COURTJurisdiction of High court - Held that:- Appeal allowed. On the plain language of the section and on examining the impugned notice, we are not in a position to come to the conclusion that either the revisional authority lacked jurisdiction in issuing the notice in question nor can it be said that the necessary ingredients for exercising that power, as conferred by the statute have not been specified. In this view of the matter, no hesitation to come to the conclusion that the High Court exceeded its jurisdiction in interfering with the notice issued by the revisional authority
|