Rectification of error - Period of limitation - The High Court ...

VAT and Sales Tax

March 6, 2024

Rectification of error - Period of limitation - The High Court observed that, there is no limitation prescribed for passing order under Section 22(4) of the TNVAT Act, 2006. The language adopted in Section 22(4) of the TNVAT Act, 2006 merely indicates that the assessment order has to be passed after the completion of that year. It would imply that such assessment orders have to be passed within the reasonable period. - The court quashes the assessment orders for certain assessment years, allows the writ petitions for specific assessment years, dismisses one writ petition with the liberty to file an appeal.

View Source

← Previous Next →

Rectification of error - Period of limitation - The High Court ...

VAT and Sales Tax

March 6, 2024

You may also like:

Rectification u/s 154 - period of limitation - original order passed by the AO dated 05/04/2011 - AO has already passed a suo-moto rectification order u/s 154 dated...

Power of Tribunal to recall its earlier order and hear the appeal afresh - power to review or power of rectification – Tribunal committed no error in exercising power...

Refund of IGST on export of goods on payment of duty-Clarification in case of SB003 errors and extension of date in SB005 & other cases using officer Interface for...

Rectification of assessment orders to correct the errors apparent on the face of record u/s 161 of DGST GST Act, 2017. - The instruction issued by the Department of...

Rectification of mistake u/s 254(2) – What assessee desires is review of the order passed on in the garb of rectification application - AT

Rectification u/s 254 - non consideration of Tribunal decision in order which was referred and provided in paper book - an apparent error requiring necessary...

Authorities can exercise such powers, if there is any error apparent on the face of the record which requires rectification - HC

Validity of recall of order - Whether the Tribunal was justified in recalling its earlier order on an application for rectification filed by the assessee - Held no,...

Rectification of errors in filing GST Returns - The case involved errors made by the petitioner in their GST returns for the period July 2017, initially by incorrectly...

Rectification u/s 154 - Period of limitation - Late fee u/s. 234E - as per sub-section (7) of Section 154 of the Act, as no amendment under the said section shall be...

Quick Updates: