Dear Expert,
The Notification no. 28528 dated 30.09.2014 published under Odisha VAT Act. It explains the settlement of disputed amounts in appeal and revision in case of Hindustan Aeronautics Limited. Further it explains the period for which the settlement can be done subject to conditions. I would like to have clarity whether it pertains to only Hindustan Aeronautics Limited or to other assesses also.
kindly through some light in the matter.
regards,
ganeshan
Odisha VAT Notification 28528 Clarified: Applies Only to Hindustan Aeronautics Limited, Not Other Entities per SC Ruling. A query was raised regarding Odisha Notification 28528 dated 30.09.2014 under the Odisha VAT Act, which addresses the settlement of disputed amounts in appeals and revisions for Hindustan Aeronautics Limited. The inquirer sought clarification on whether the notification applied solely to Hindustan Aeronautics Limited or to other entities as well. The response clarified that the Supreme Court's judgment in the case of Hindustan Aeronautics Limited vs. State of Karnataka is a 'Judgment in Persona,' meaning it applies only to the parties involved and not to other dealers who were not part of the case. (AI Summary)
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