Section 32(2)(a) in The Gujarat Value Added Tax Act, 2003

[Cites 0, Cited by 0] [Section 32(2)] [Section 32] [Entire Act]

(a)If any dealer has furnished return or revised return according to which,-

(i)net amount of tax payable, in accordance with section 13, is nil, or

(ii)the amount of tax credit is carried forward for subsequent return,or

(iii)the amount of refund is claimed therein, or

(iv)the dealer has claimed in his return or the revised return higher amount of tax credit than the admissible amount of tax credit-

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