Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Review u/s 87(4) VAT Act Not Maintainable Without Post-Revision Discovery of Concealment: WB Tax Tribunal
Appeal Against OrderExcise, VAT & Custom
The West Bengal Tax Tribunal ruled that a review under Section 87(4) of the VAT Act is not maintainable unless there is a post-revision discovery of concealment. The tribunal emphasized that mere dissatisfaction with an earlier order does not warrant a review, reinforcing the principle that reviews are not substitutes for appeals.
