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VAT - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Condonation of delay - the court cannot interpret the law in ...


Court Rules Section 5 of Limitation Act Cannot Extend Deadlines in VAT Act Cases Due to Explicit Exclusion.

January 5, 2017

Case Laws     VAT and Sales Tax     SC

Condonation of delay - the court cannot interpret the law in such a manner so as to read into the Act an inherent power of condoning the delay by invoking Section 5 of the Limitation Act, 1963 so as to supplement the provisions of the VAT Act which excludes the operation of Section 5 by necessary implications. - SC

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