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2016 (7) TMI 586 - HC - VAT and Sales TaxSuo motu revision proceedings - Period of limitation - - Held that:- Tribunal has erred in sustaining the order of Assistant Commissioner of Sales Tax so far as it relates to applicability of limitation in the revisional proceedings. The Tribunal is not justified in holding that amendment in section 67(1)(a) of the Act is not applicable to such pending proceedings wherein notice for revision in form no. 49 has been issued prior to 07.04.1992 and proceedings are still pending on that date. It is well settled law that in the absence of challenge to the validity and amendment of the Rules, the plea that time limit cannot be applied to credit accrued prior to the amendment and introduction of amendment to rule is arbitrary cannot be availed.
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