SC: Lessee Cannot Challenge Eviction After Landowner Withdraws Plea  ||  SC: Appointment Contrary to Recruitment Advertisement Constitutes Fraud on Public  ||  SC: Bribe Given to Intermediary Alone Insufficient to Establish Public Servant's Guilt under PC Act  ||  SC: AO Cannot Revive Assessment Concluded by Settlement Commission under Income Tax Act  ||  SC: Insurer's Office Location Alone can't Confer Jurisdiction for Claim under MV Act  ||  Calcutta HC: Mutual Consent Divorce Justifies Quashing S.498A IPC Cruelty Case under HMA  ||  Delhi HC: Mere 2-Year Delay in Arbitral Award does not Warrant Setting Aside  ||  Kerala HC: Courts can't Insist on Identifying Unknown Parties in John Doe Suits  ||  Supreme Court: Army Must Prove Disability Was Unrelated to Service to Deny Pension  ||  SC: Grant of Fishing Rights by Deed is a Transfer of Immovable Property, Qualifies as Lease    

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