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2018 (9) TMI 1190 - HC - VAT and Sales TaxMaintainability of appeal - the asssessing authority of the petitioners has suo motu amended the certificate of registration of the petitioners under the Act and revoked the authorization granted to effect interstate purchase of fuel - Section 7(4) of the Central Sales Tax Act. Whether an appeal lies under the VAT Act against an order issued under Section 16(10)? Held that:- It is seen that Section 55(1) of the VAT Act dealing with the right of appeal against orders issued under the said statute has been amended in terms of the provisions contained in the Finance Act, 2017 - the petitioners are entitled to prefer appeals challenging the orders issued under Section 7(4) of the Act. It is seen that the impugned orders have been rendered without taking note of the amendment introduced to Section 55(1) of the VAT Act in terms of the provisions contained in Finance Act, 2017. Petition allowed.
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