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2016 (5) TMI 647 - HC - VAT and Sales TaxInterpretation and validity of Section 62(5) of the Act - against revisional order passed by the Commissioner, revision is maintainable under Section 65(2) of the Act. Further subsection (3) of Section 65 of the Act which is pari materia to Section 62 (5) of the Act provides for mandatory pre-deposit before entertaining of revision by the Tribunal. Sub-sections (2) and (3) of Section 65 of the Act - Held that:- after considering the relevant statutory provisions and the case law on the point, in view of the provisions of Section 65(3) of PVAT Act which were held to be intra vires as per decision of Hon'ble Punjab & Haryana High Court in the case of M/s Ambuja Cements Limited vs. The State of Punjab and Others [2016 (2) TMI 613 - PUNJAB AND HARYANA HIGH COURT] with the rider that the first appellate authority may grant interim protection qua partial or complete waiver of condition of pre-deposit in deserving cases, the present petition is disposed of.
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