Penalty u/s 45 of Gujarat Sales Tax Act is statutory and Mandatory, Commissioner/AO has no Discretionary Powers: Supreme Court [Read Order]

By Yogitha S. Yogesh - On April 20, 2023 9:00 pm - 2 mins read
Sales Tax Act - Penalty - Gujarat Sales Tax Act - Supreme Court - taxscan

The Supreme Court in its recent judgement has held that the Commissioner or Assessing Officer has no discretionary powers on levying of penalty and interest leviable under Sections 45(6) and 47(4A) of the Gujarat Sales Tax Act, 1969 since those are statutory and mandatory sections. M/s Saw Pipes Ltd, the respondent company ­ assessee is…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here

Topics

taxscan-loader