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VAT - Highlights / Catch Notes

Home Highlights June 2021 Year 2021 This

Validity of attachment notice - recovery of arrears of sales tax ...


Deputy Tahsildar Lacks Authority to Issue Sales Tax Arrears Notices; Only Commercial Taxes Officers Authorized Under Act.

June 30, 2021

Case Laws     VAT and Sales Tax     HC

Validity of attachment notice - recovery of arrears of sales tax - for the purpose of recovery of any amount due under this Act, it is only the specified officers of the Commercial Taxes Department who have the requisite powers. As a consequence, the issuance of the present impugned notices by the Deputy Tahsildar is contrary to the provisions of the Act. - HC

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