Karnataka High Court Dismisses Revenue's Revision in Sales Tax Case — Rectification Order Under Section 25-A of Karnataka Sales Tax Act, 1957 Cannot Be Used to Reopen Assessment on New Grounds After Expiry of Limitation. The court held that a rectification order cannot be used to review the merits of an assessment and that interest under Section 13-B cannot be levied on an invalid tax demand.
10 Nov 2017The Revenue filed revision petitions under Section 23 of the Karnataka Sales Tax Act, 1957, challenging a common order of the Karnataka Appellate Trib...
