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2020 (2) TMI 298 - HC - VAT and Sales TaxRestoration of lump sum cancellation order - permission of composition of tax - Section 14D read with Rule 28(C)(7) of Gujarat VAT Act - HELD THAT:- The Tribunal has rightly come to the conclusion by quashing and setting aside the order of cancellation of the permission of composition of tax and restoring the matter to the Cancelling Officer with a liberty to take appropriate decision as per law regarding permission for composition after the appellant authority finally decide the liability and the case of the assement for the year 2016-2017-2018 under the VAT Act, 2003. No question of law much less any substantial question of law arise out of the impugned judgment and order passed by the Tribunal - Appeal disposed off.
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