Court Rules Section 5 of Limitation Act Cannot Extend Deadlines in VAT Act Cases Due to Explicit Exclusion.

Court Rules Section 5 of Limitation Act Cannot Extend Deadlines in VAT Act Cases Due to Explicit Exclusion. https://www.taxtmi.com/highlights?id=32726 Condonation of delay - the court cannot interpret the law in such a manner so as to read into the Act an inherent power of condoning the delay by invoking Section 5 of the Limitation Act, 1963 so as to supplement the provisions of the VAT Act which excludes the operation of Section 5 by necessary implications. - SC en-us Thu, 05 Jan 2017 10:37:52 +0530 Thu, 05 Jan 2017 10:37:52 +0530 TaxTMI RSS Generator Court Rules Section 5 of Limitation Act Cannot Extend Deadlines in VAT Act Cases Due to Explicit Exclusion. https://www.taxtmi.com/highlights?id=32726 Condonation of delay - the court cannot interpret the law in such a manner so as to read into the Act an inherent power of condoning the delay by invoking Section 5 of the Limitation Act, 1963 so as to supplement the provisions of the VAT Act which excludes the operation of Section 5 by necessary implications. - SC Highlights VAT and Sales Tax Thu, 05 Jan 2017 10:37:52 +0530 https://www.taxtmi.com/highlights?id=32726