(2026) TaxCorp(VAT) 31695 (HC-HP)
Section 48 of the Himachal Pradesh Value Added Tax Act, 2005, read with Section 47(1) and Section 45(2) of the Himachal Pradesh Value Added Tax Act, 2005 - Revision under Section 48 of the HP VAT Act is not maintainable against an order rejecting a rectification application under Section 47(1), and a party that withdre...
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