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Batliboi Environmental ... vs Hindustan Petroleum Corp.Ltd. ... on 21 September, 2023

Batliboi Environmental ... vs Hindustan Petroleum Corp.Ltd. ... on 21 September, 2023
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Penalty Leviable Under S. 45 of the Gujarat Sales Tax Act, 1969 Is Statutory And Mandatory; Commissioner/AO Has No Discretion: Supreme Court

The Supreme Court has ruled that the penalty and interest leviable under Sections 45(6) and 47(4A) of the Gujarat Sales Tax Act, 1969, respectively, are statutory and mandatory in nature and there is. ....

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