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 This

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

VAT and Sales Tax

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

View Source

 


 

You may also like:

  1. Condonation of delay in filing appeal before the appellate authority - applicability of provisions of section 5 of the Limitation Act, 1963 - Aggregate period beyond 60...

  2. Condonation of delay by applying Section 5 of the Limitation Act - Section 378(5) of CrPC - In the present case, there is no such exclusionary provision under Section...

  3. Limitation – Extended period of 5 years - the proviso cannot interpreted to mean that since Revenue has knowledge of suppression, the extended period of limitation...

  4. Applications u/s 264 for revision in favor of assessee - Condonation of delay - Proviso to Sub-Section (3) of Section 264 confers a statutory power on the Commissioner...

  5. Power of Tribunal to review the judgment versus Power to re-call - Larger Bench (5 Members) decision - The judgments of the Hon’ble Supreme Court clearly lays down that...

  6. Pronouncement of orders not within 90 days - Covid-19 epidemic - Even without the words “ordinarily”, in the light of the above analysis of the legal position, the...

  7. Condonation of delay in filing of Review Application - In view of the fact that Section 14 of the Limitation Act, 1963 applies to the Court / Tribunal whether the...

  8. Condonation of delay of 335 days in preferring the revision - Section 81(1) of the Assam Value Added Tax Act, 2003 - the applications filed under Section 5 of the...

  9. Maintainability of appeal before the appellate authority - time limitation - The High Court held that, appellate authorities under such statutes are not vested with the...

  10. Payments “accrued or arise” in India - taxability need to be determined u/s 5(2)(b) OR u/s 9(1) - there is no inherent contradiction between both the sections - AT

 

Quick Updates:Latest Updates