Case Law Details
Case Name : Dishnet Wireless Ltd Vs The Commercial Tax Officer & Anr (Supreme Court of India)
Appeal Number : Special Leave to Appeal (Civil) No(s).37727/2013
Date of Judgement/Order : 09/12/2013
Related Assessment Year :
Courts :
Supreme Court of India
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
In a very important case namely Dishnet Wireless Ltd vs The Commercial Tax Officer SLP No. 37727/2013 and in WP(c) No. 69 of 2014 namely Amrit Banaspati Limited vs State of Punjab Supreme Court has granted stay on the operation and implementation of section 62(5) of Punjab VAT Act, 2005.
Section 62(5) of Punjab VAT Act, 2005 requires per-deposit of 25% of additional demand before hearing any appeal under the Punjab VAT Act, 2005. This is a very harsh provision as it restricts the statutory right of appeal.
Section 62(5) of the Punjab VAT Act, 2005 is produced here below:
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
Author Bio
IN REPESCT TO THE ABOVE ORDER, IS THIS APPLICABLE PAN INDIA AS IN WEST BENGAL AS WELL THIS HAS BEEN INTRODUCED.
Congratulations for getting interim stay from the apex court on this highly relevant issue which is affecting business in many states. Hope to get final order in favor of the business and industry.