Supreme Court: Joint Disciplinary Proceedings Not Mandatory in Cases Involving Multiple Officers  ||  Supreme Court: Transferred Students Cannot Claim Government Fees After College Loses Recognition  ||  Supreme Court: Arbitration Clause Applies When Earlier Agreement is Imported “Body and Soul”  ||  J&K&L High Court: Seasonal Labourers Cannot Be Regularised Amid Government’s Blanket Ban  ||  Delhi High Court: Silence Amid Sustained Vilification May Undermine Public Confidence In Judiciary  ||  Calcutta HC Stays Eastern Railway Eviction Drive Affecting Around 6,000 Slum Dwellers Near Station  ||  J&K&L HC: Repeated Arrests U/S 107 Crpc After UAPA Bail Can be Fresh PSA Detention Grounds  ||  Del HC: Arrest Memo Listing Only Reasons Cannot Substitute Person-Specific Grounds of Arrest  ||  SC: Hostile Witness Testimony Can Support Acquittal as Well, Not Only Conviction  ||  SC: Appointing Candidates on Contract Against Advertised Regular Posts is Patently Illegal    

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