TMI BlogPowers of the review under Section 25 of MVAT Act, 2002 cannot be exercised unilaterally. That before...Powers of the review under Section 25 of MVAT Act, 2002 cannot be exercised unilaterally. That before exercising such powers, service of valid notice is condition precedent. If such notice is not served on proper person in accordance with Rule 87(1) of the MVAT Rules, 2005, Reviewing Authority does not get jurisdiction to review the order - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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