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No Penalty Imposable u/s 16(7) HP VAT Act w/o Contravention of 16(4): Himachal Pradesh HC [Read Order]
The Himachal Pradesh High Court has ruled that the penalty provision under Section 16(7) of the Himachal Pradesh Value Added Tax (HP VAT) Act, 2005,...
![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]](https://www.taxscan.in/wp-content/uploads/2022/06/Interest-Refund-Excess-Duty-Discretionary-Power-Revenue-Authority-t-CESTAT-Taxscan.jpg "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]")
![Revisional Authority cannot act as Appellate Authority to go to the merits of Assessment: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Revisional-Authority-Appellate-Authority-merits-Assessment-Calcutta-HC-Taxscan.jpg "Revisional Authority cannot act as Appellate Authority to go to the merits of Assessment: Calcutta HC [Read Order]")
![Section 143(1D) can’t detract the Discretionary Power of AO to process the Returns even if a Notice u/s 143(2) is Issued: Bombay HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Bombay-High-Court-Tax-Scan.jpg "Section 143(1D) can’t detract the Discretionary Power of AO to process the Returns even if a Notice u/s 143(2) is Issued: Bombay HC [Read Judgment]")