Glimpses of Judgments
Index
1. ITC cannot be disallowed before the date of publication of name in Official Gazette as per the provisions of section 27(11) of the Gujarat Value Added Tax Act, 2003.
[2011] GSTB part I page 349 Shree Kiran Oil Mill S.A.No.64 of 2009 dt.17/08/2009
1. Levy of penalty for failure to furnish audit report within prescribed time not automatic...
[2011] 42 VST 71 (Bom.)Nitco Paints Limited v. State of Maharastra and others
1. Re-appreciation of evidence to come to a contrary finding for rectification of mistake not permissible...
[2011] 42 VST 1 (SC)Assistant Commercial Taxes Officer v.
Makkad Plastic Agencies
obiter dictum : When two specific and independent powers like rectification and revision
have been conferred upon the authorities, both powers can be exercised
alternatively, but, it cannot be said that while exercising power of
rectification, the authority can simultaneously exercise the power of review.