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

VAT and Sales Tax

September 10, 2022

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

VAT and Sales Tax

September 10, 2022

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