Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights February 2012 Year 2012 This

Whether the Commissioner under the DVAT Act can exercise suo ...

VAT and Sales Tax

February 21, 2012

Whether the Commissioner under the DVAT Act can exercise suo motu power of revision under Section 74A of the DVAT Act in respect of assessments that have been completed under the Delhi Sales Tax Act, 1975 - held no - HC

View Source

 


 

You may also like:

  1. Penalty proceedings - Commissioner is not justified in exercising his suo motu powers to interfere with a discretionary order passed by the original authority to impose...

  2. Rejection of refund claim under DVAT by invoking revision powers - period of limitations - Power of revision of cases under DVAT Act after repeal of Delhi Sales Tax Act...

  3. Suo motu revision of original assessment order - Chhattisgarh VAT - time limitation - limitation has to be calculated from the date of assessment and not from the date...

  4. Initiation of revisional proceedings - GVAT - Tribunal has materially erred in considering the legality and validity of the initiation of revisional proceedings, taking...

  5. Cenvat credit – suo motu credit on the amount paid by assessee erroneously earlier – suo motu credit availed by the appellant is inadmissible to them - AT

  6. Revision u/s 264 in favor of assessee - It is manifest that only suo-motu power of the Commissioner under Section 264 of the IT Act, is restricted against an order...

  7. Suo motu revisional power - Levy of sales tax on turnover - As rightly contended by the learned counsel for the petitioner, the facts dealt with in the said decision...

  8. Suo motu adjustment of excess service tax paid – Rule 6(4A) - stay granted.

  9. Suo moto availing of credit - there was nothing wrong in taking of suo motu credit after getting favourable orders from CESTAT, when unjust enrichment is not applicable - AT

  10. Levy of Luxury Tax - concealment of sales - suo-moto power of revision - The two circumstances required to exist for the purpose of invoking the suo-moto revisional...

 

Quick Updates:Latest Updates