Case Law Details
Case Name : Saurashtra Ferrous Pvt. Ltd. Vs State Tax Officer (Gujarat High Court)
Related Assessment Year : 2008-2009 to 2010-11
Courts :
All High Courts Gujarat High Court
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Saurashtra Ferrous Pvt. Ltd. Vs State Tax Officer (Gujarat High Court)
It is an admitted fact that the respondents-authorities have not invoked the Section 39 of the GVAT Act, which provides the powers to withhold the refund in certain cases.
After considering the facts and circumstances of the case, we are of the view that the time limit to initiate proceedings under GVAT Act is lapsed. It is required to be noted that Section 35 gives power to the authority to determine the amount of tax
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