Review petition dismissed; proceedings under Section 27 VAT Act and Form IV/V RR Act found unsustainable, relief refused The SC dismissed the review petition challenging the HC's finding that proceedings under Section 27 of the VAT Act and notices in Form IV and V under the ...
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Review petition dismissed; proceedings under Section 27 VAT Act and Form IV/V RR Act found unsustainable, relief refused
The SC dismissed the review petition challenging the HC's finding that proceedings under Section 27 of the VAT Act and notices in Form IV and V under the RR Act, attaching property for alleged tax arrears for 2009-10 and 2010-11, were unsustainable. The court held no case for review of its order dated 20.03.2023 was made out and accordingly refused relief, leaving the High Court's determination intact and denying the petitioner's request to reopen the matter.
"Prayer for open Court hearing of the review petition is rejected." The court states it "carefully perused the review petition as also the grounds in support thereof" and finds that "no case for review of the order dated 20.03.2023 is made out." Consequently, "The review petition is, accordingly, dismissed." Any "Pending application(s), if any, shall stand disposed of." The decision thus affirms the earlier order of 20.03.2023 by denying reconsideration, declining an open-court hearing on the review, and disposing of ancillary applications, concluding there are no arguable grounds warranting review.
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