SC: Penalty U/S 45 of Guj. Sales Tax Act, 1969 is Statutory And Mandatory - 19.04.2023

Supreme Court while observing that penalty under Section 45 of Gujarat Sales Tax Act, 1969 is statutory and mandatory in nature, has held that no discretion is vested in Commissioner/Assessing Officer to levy or not to levy the penalty and interest other than as prescribed.

Tags : Supreme Court Gujarat Sales Tax Act Statutory Mandatory

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