SC: Exporters with Pending Applications Prior to Rule 96(10) Omission Entitled to IGST Refund  ||  Bombay HC to Scrap Law College Intake Cuts if Mumbai University Follows Prescribed Timelines  ||  Delhi HC Orders Removal of Derogatory Online Content Targeting Actress Tabu  ||  Madras HC Orders Interim Elected Panel to Manage State Bar Council Affairs Until New Committee Forms  ||  Patna HC: Whatsapp Messages Need Section 65B Certificate, Oral Evidence is Insufficient  ||  Allahabad HC: Denying Maintenance That Forces Wife into Destitution Violates Art 21 Right to Dignity  ||  Rajasthan HC Takes Suo Motu Notice of Structural Defects After IIT Bombay Warns Dome May Collapse  ||  Bombay HC: 0.1 Mg Above Alcohol Limit is Insufficient to Warrant a Drunken Driving Trial  ||  Supreme Court: Marking a Document as an Exhibit Does Not Prove its Contents  ||  Supreme Court: Unpaid Consideration Alone Does Not Invalidate a Sale Deed    

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