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VAT - Highlights / Catch Notes

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The Appellate Authority has very wide powers and can exercise ...


Appellate Authority can consider new claims if justified; Tribunal accepts 'C' forms for 2005-2006 not previously submitted.

September 10, 2022

Case Laws     VAT and Sales Tax     HC

The Appellate Authority has very wide powers and can exercise its discretion to consider a claim or a ground not considered by the assessing authority for a sufficient cause. The Tribunal has accepted and considered the ‘C’ forms of M/s Varsha Controls Gear which could not have been furnished before the assessing authority, though the same undisputedly, pertain to the assessment year 2005-2006 - HC

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