Section 5 of Limitation Act applies to Rectification of Orders u/s 31 of UPVAT Act: Allahabad HC [Read Order]

Section 5 of Limitation Act applies to rectification of orders u/s 31 of UPVAT Act, rules Allahabad HC
Allahabad High Court - Uttar Pradesh Value Added Tax - UPVAT Act - Rectification of Orders - taxscan

The Allahabad High Court ruled that Section 5 of the Limitation Act, 1963 applies to rectification of orders under Section 31 of the Uttar Pradesh Value Added Tax Act, 2008 ( UPVAT Act ). The writ petition is filed under Article 226 of the Constitution of India, wherein the petitioner is aggrieved by the order…

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