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VAT - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Powers of the review under Section 25 of MVAT Act, 2002 cannot ...


Section 25 MVAT Act: Review Powers Require Valid Notice; Rule 87(1) Noncompliance Voids Jurisdiction.

April 19, 2018

Case Laws     VAT and Sales Tax     HC

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

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