Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2010 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (4) TMI 979 - HC - VAT and Sales TaxUndated show-cause notice challenged - whether section 81(3) of the U.P. Value Added Tax Act provides that the officer authorised by the Commissioner under the repealed Act to exercise the power under section 10B of the U.P. Trade Tax Act shall continue to exercise the revisional power conferred by section 56 of the U. P. Value Added Tax Act? Held that:- The U.P. Value Added Tax Act while repealing the U.P. Trade Tax Act in its entirety keeps alive the old rights, liabilities and the remedies under the repealed enactment and, as such, the impugned notice for revising the order of assessment is not without jurisdiction. However, it will be open for the petitioner to submit reply to the show-cause notice and to contest the matter on merit before the authority concerned. W.P. dismissed.
|