Discretionary Power

No Penalty - Penalty - No Penalty Imposable - Section 16(7) HP VAT Act - HP VAT Act - Contravention of 16(4) - Himachal Pradesh HC - taxscan
No Penalty Imposable u/s 16(7) HP VAT Act w/o Contravention of 16(4): Himachal Pradesh HC [Read Order]
January 21, 2025
Interest - Refund - Excess Duty - Discretionary Power - Revenue Authority t- CESTAT - Taxscan
Interest on Refund of Excess Duty Paid is Statutory right u/s 27A and No Discretionary Power on Revenue Authority to Reject such claim: CESTAT [Read Order]
June 4, 2022
Revisional Authority - Appellate Authority - merits Assessment - Calcutta HC - Taxscan
Revisional Authority cannot act as Appellate Authority to go to the merits of Assessment: Calcutta HC [Read Order]
March 5, 2022
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