Delhi HC: Property Disputes Between In-Laws and Daughter-In-Law are Not Exclusively For Family Court  ||  Delhi High Court: After Probate is Granted, A Will Does Not Require Fresh Proof under Section 68  ||  Ker HC: Periodic Replacement and Maintenance of Prosthetic Limb Must Be Included in Compensation  ||  Madras High Court: DNA Test Not Required For Mother to Donate Kidney to Her Son  ||  Delhi HC: Pre-Summoning Evidence Opportunity Must be Granted Even in Civil-Natured Criminal Cases  ||  J&K&L HC: UAPA Trials Cannot Linger and Must Proceed With Day-To-Day Hearing under NIA Act  ||  Allahabad HC: FIR in Disproportionate Assets Case Not Vitiated For Lack of Pre-Registration Hearing  ||  Allahabad HC: FIR in Disproportionate Assets Case Not Vitiated For Lack of Pre-Registration Hearing  ||  Delhi HC: Private Schools May Increase Fees Without Prior Approval if Declared Before Session Begins  ||  Supreme Court: Omission of Accused in Inquest Report Alone Does Not Indicate Innocence    

SC: Penalty U/S 45 of Guj. Sales Tax Act, 1969 is Statutory And Mandatory - (19 Apr 2023)

SALES TAX/VAT

Supreme Court while observing that penalty under Section 45 of Gujarat Sales Tax Act, 1969 is statutory and mandatory in nature, has held that no discretion is vested in Commissioner/Assessing Officer to levy or not to levy the penalty and interest other than as prescribed.

Tags : SUPREME COURT   GUJARAT SALES TAX ACT   STATUTORY   MANDATORY  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved