SC : Del HC can be Approached by CAPF Personnel for Service Disputes  ||  Delhi HC: Khurram Parvez Granted Bail in UAPA Case  ||  Allahabad HC: Magistrates, Police Personally Liable for Illegal Detention  ||  Bombay HC: No Case for Prior Restraint Against HDFC  ||  &K : Stalling Registration of Sale Deed over Pending Clarification from Higher Auth. Not Acceptable  ||  GujHC : Without Proving Acc. Holder’s Hand in Criminal Case Freezing Acc against Fundamental Right  ||  Mad HC :Waqf Board Can’t Take Control over Every Grave of Dargah Automatically  ||  Del HC : Remove Posts Calling Sitting Judge “Murderer”  ||  Mad HC :Waqf Board Can’t Take Control over Every Grave of Dargah Automatically  ||  Supreme Court: Seeks CBSE Reply on Gulf Students’ Plea    

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