PRINCIPAL COMMISSIONER OF INCOME TAX RAJBAGH SRINAGAR vs. M/S GRAVITA METAL INC INDUSTRIAL ESTATE KATHUIA J AND K

Bench: HON'BLE THE CHIEF JUSTICE,HON'BLE MR. JUSTICE MA CHOWDHARY

b) Whether invoking of section 67 (1) (o) of the J&K VAT Act, 2005 by the Assessing Authority instead of invoking section 17 (1) (o) of the J&K GST Act, 1962 renders the order passed by the Assessing Authority as well as proceedings vitiated, more particularly section 17 (1