Value Added Tax Act, 1991
Section 9 And
Clause-Gha of Rule 22(1) of the VAT Rules, 1991:
Provisions under sub-section (2) of Section 9 provides that if someone takes rebate in the prohibited circumstances mentioned under sub-section (1), such rebate can be rejected by the concerned officer, who may also direct such person to do necessary adjustment in the current account register, namely Mushak-18, as required to be maintained in view of the provisions under Clause-Gha of Rule 22(1) of the VAT Rules, 1991. This sub-section (2) of Section 9 speaks about only for issuance of direction, not for direct action of adjustment in the current account register. ...City Vegetable Oil Mils Ltd & ors Vs. Commissioner, CEV & ors, (Civil), 3 SCOB [2015] HCD 108 ....View Full Judgment