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AP VAT: ACAR can review on application by dealer & other affected parties- HC
Case Law Details
- Case Name
- Gail (India) Ltd. Vs The Assistant Commissioner (CT) (Andhra Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Andhra Pradesh HC
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Gail (India) Ltd. Vs Assistant Commissioner (CT) (Andhra Pradesh High Court)
Section 67(5) of Andhra Pradesh Value Added Tax, 2005 pellucidly tells that authority for clarifications shall have the power to review, amend or revoke its rulings at any time for good and sufficient cause by giving an opportunity to the affected parties. It says that an order giving affect to such review or amendment or revocation shall not be subject to the period of limitation. What all Rule-5 pronounces is the power of ACAR to review, amend or revoke its ruling. A plain reading of this provision ...
