Non-Compliance of Rule 63(5) of UPVAT Rules: Allahabad HC quashes Commercial Tax Tribunal’s Order [Read Order]

The Allahabad HC quashed the order of Commercial Tax Tribunal for non-compliance of Rule 63(5) of UPVAT Rules
By Kalyani B. Nair - On February 27, 2024 10:00 pm - 2 mins read
Allahabad High Court - Commercial Tax - Uttar Pradesh Value Added Tax - UPVAT - TAXSCAN

The Allahabad High Court quashed the order of Commercial Tax Tribunal for non-compliance of Rule 63(5) of the Uttar Pradesh Value Added Tax Rules, 2008 ( UPVAT Rules ). The counsel for the revisionist contends that Section 57(8) of the U.P.V.A.T. Act, 2008 provides that the Tribunal may, if it has not already dismissed the appeal under…

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