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    VAT and Sales Tax

    Constitutional validity - power vested with the Commissioner to...

    Court Upholds Commissioner's Authority to Issue Circulars for Electronic Info Uploads under VAT & Sales Tax Rules.

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    VAT and Sales TaxJune 29, 2019Case LawsHC

    Constitutional validity - power vested with the Commissioner to issue circulars - Through the proviso, the Commissioner is empowered to direct the relevant information in the electronic format to be uploaded. Such proviso is a part of the Rule which is framed by the Government by which it provides for the Commissioner to issue appropriate directions. - The same cannot be considered as sub-delegation of the power.

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