Saawariya & Co.

85.Bar to certain proceedings M. VAT ACT

85.Bar to certain proceedings

(1) Save as is provided by section 27, no order passed or proceedings taken under this Act, the rules or notification by any authority appointed or constituted under this Act, shall be called in question in any Court, and save as is provided by section 26, (………)no appeal shall lie against any such order.

(2) No appeal shall lie against,—

(a) any notice issued under this Act, rules or notifications, or

(b) any summons issued under sub-section (1) of section 14, ora defect notice issued under section 20

(b-1) an assessment order passed under sub-section (1) of section 23 or

(d) any order or notice issued under sub-section (1) or (2) of section 34

(e) an order pertaining to the seizure or retention of books ofaccounts, registers and other documents, or

(f) (…)

(g) any order or assignment under section 59, or

(h)…….

(i) an interim order issued inthe course of any proceeding not being an order issued under sub-section (6) of section 26.

Services