Bar on appeals against non-appealable orders limits challenges to specified VAT administrative and procedural actions. Section 79 bars objections and appeals against specified administrative and procedural VAT decisions as non-appealable orders, including assessments, notices to furnish returns, certain statutory notices and directions, show-cause notices for prosecution, seizure or retention of books, sanctioning of prosecution, interim decisions, internal administration decisions, and assessments giving effect to appellate or court orders. An exception preserves a taxpayer's ability to object to the amount assessed or the obligation to pay amounts assessed under the Act, except where the assessment merely implements an appellate or court order.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Bar on appeals against non-appealable orders limits challenges to specified VAT administrative and procedural actions.
Section 79 bars objections and appeals against specified administrative and procedural VAT decisions as non-appealable orders, including assessments, notices to furnish returns, certain statutory notices and directions, show-cause notices for prosecution, seizure or retention of books, sanctioning of prosecution, interim decisions, internal administration decisions, and assessments giving effect to appellate or court orders. An exception preserves a taxpayer's ability to object to the amount assessed or the obligation to pay amounts assessed under the Act, except where the assessment merely implements an appellate or court order.
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