Case Law Details
Case Name : Dishnet Wireless Ltd Vs The Commercial Tax Officer & Anr (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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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:
” No appeal sh...
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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.