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VAT - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Levy of Luxury Tax - concealment of sales - suo-moto power of ...

VAT and Sales Tax

March 24, 2020

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 power under Sections 36 (1) of the AGST Act and 82 (1) of the AVAT Act are present in the instant case and therefore we do not find any infirmity in the exercise of any suo-moto power by the Addl. Commissioner of Taxes in the order 28.10.2015. - HC

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