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SONIA GOKANI, SANDEEP N. BHATT
Vinod Kumar Dugar, Proprietor Of Arihant Enterprise – Appellant
Versus
State Of Gujarat – Respondent
JUDGMENT :
SONIA GOKANI, J.
1. This are the group of matters involving identical questions of facts and law and therefore, they are being decided by a common judgment, where the facts are drawn from the Special Civil Application No.21012 of 2019.
2. Brief facts leading to the present petition under Articles 226 and 227 of the Constitution of India are as follow:
2.1 The petitioner is in the business of trading of various goods such as scraps, confectioneries, cosmetics, tobacco, etc. The respondent No.1 as the Commissioner of the State Tax exercises the jurisdiction under the provision of the Gujarat Value Added Tax Act, 2003 (‘the VAT Act’ hereinafter) and the Goods and Services Tax Act, 2017 (‘the GST Act’ hereinafter).
2.2 The petitioner had local registration and central tax registration as well. During the year under consideration, the petitioner worked out Input Tax Credit on purchases made from registered dealer as per Section 11 of the VAT Act. It had been worked out on sales within the State of Gujarat and sales made outside the State under Section 3(a) of the Central Sales Tax Act, 1956.
2.3 The petitioner had adjusted the output tax liability against the Input Tax available an
The court emphasized the importance of considering property attachment and the amount already deposited in determining the necessity of pre-deposit, and highlighted the need for timely completion of ....
Point of Law – The petitioner is a private limited company engaged in the business of trading in petrochemicals, which is registered under the VAT Act, 2003 as well as Central Sales Tax Act, 1956. Th....
The Tribunal must consider the prima facie case of the appellant before imposing pre-deposit requirements, as mandated by the VAT Act.
The court established that tax authorities must consider evidence and adhere to natural justice principles when determining pre-deposit amounts and input tax credits.
High Court will ordinarily not entertain the petition under Article 226 of the Constitution of India, involving recovery of taxes, cess, fees or other types of public money. It cannot be gainsaid tha....
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