Supreme Court clarifies the applicability of Section 5 of the Limitation Act to VAT revisions: Patel Brothers vs. State of Assam (2017)

/ A.K. Sikri, Abhay Manohar Sapre, Assam Value Added Tax Act, 2003, Assam Value Added Tax Act, 2003 with Section 81, Assam Value Added Tax Act, 2003 with Section 84, Judges, Limitation Act, 1963, Limitation Act, 1963 with Section 29, Limitation Act, 1963 with Section 5

LEGAL ISSUE: Whether Section 5 of the Limitation Act, 1963, applies to revision petitions filed in the High Court under Section 81 of the Assam Value Added Tax Act, 2003. CASE TYPE: Tax Law Case Name: M/S Patel Brothers vs. State of Assam and Ors. Judgment Date: 04 January 2017 Date of the Judgment: 04 […]

Supreme Court clarifies the applicability of Section 5 of the Limitation Act to VAT revisions: Patel Brothers vs. State of Assam (2017) Read Post »