AI Overview...
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Gujarat Sales Tax Tribunal Regulations, 1973 - The regulations govern procedures of the Tribunal, including notices, appeals, and evidence handling. Notably, Regulation 8(4) prescribes the form of notices issued, and Regulation 23 addresses the admissibility of evidence such as site visit reports. The Tribunal is empowered under Regulation 49 to inspect properties or things at any stage of proceedings STATE OF GUJARAT VS ATUL METAL CORPORATION. - Gujarat, STATE OF GUJARAT THRO' COMMISSIONER vs M/S GAS AUTHORITY OF INDIA LTD - Gujarat, STATE OF GUJARAT THRO' COMMISSIONER vs M/S GAS AUTHORITY OF INDIA LTD - Gujarat, STATE OF GUJARAT THRO' COMMISSIONER vs M/S GAS AUTHORITY OF INDIA LTD - Gujarat, STATE OF GUJARAT THRO' COMMISSIONER vs M/S GAS AUTHORITY OF INDIA LTD - Gujarat, STATE OF GUJARAT THRO' COMMISSIONER vs M/S GAS AUTHORITY OF INDIA LTD - Gujarat, STATE OF GUJARAT THRO' COMMISSIONER vs M/S GAS AUTHORITY OF INDIA LTD - Gujarat, STATE OF GUJARAT THRO' COMMISSIONER vs M/S GAS AUTHORITY OF INDIA LTD - Gujarat.
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Evidence and Inspection - The Tribunal's own regulations specify that site visit reports are not recognized as evidence (Regulation 23). However, the Tribunal has the authority under Regulation 49 to conduct inspections of properties or things at any stage, which can influence proceedings STATE OF GUJARAT THRO' COMMISSIONER vs M/S GAS AUTHORITY OF INDIA LTD - Gujarat, STATE OF GUJARAT THRO' COMMISSIONER vs M/S GAS AUTHORITY OF INDIA LTD - Gujarat, STATE OF GUJARAT THRO' COMMISSIONER vs M/S GAS AUTHORITY OF INDIA LTD - Gujarat, STATE OF GUJARAT THRO' COMMISSIONER vs M/S GAS AUTHORITY OF INDIA LTD - Gujarat.
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Procedural Fairness and Notices - The Tribunal is bound by its regulations to follow proper procedures, including issuing notices to parties involved and determining issues after giving opportunities for hearing, as per Order XIX Rule 18 of the CPC STATE OF GUJARAT THRO' COMMISSIONER vs M/S GAS AUTHORITY OF INDIA LTD - Gujarat, STATE OF GUJARAT THRO' COMMISSIONER vs M/S GAS AUTHORITY OF INDIA LTD - Gujarat.
Analysis and Conclusion:
The Gujarat Sales Tax Tribunal Regulations, 1973, form the legal framework for the Tribunal's functioning, emphasizing procedural rules, evidence admissibility, and inspection powers. While certain reports like site visit reports are not recognized as evidence under Regulation 23, the Tribunal's authority under Regulation 49 allows inspections at any stage, ensuring comprehensive fact-finding. The Tribunal must adhere to procedural fairness, including proper notices and opportunity to be heard. Overall, these regulations ensure structured and lawful adjudication of sales tax disputes in Gujarat.
Search Results for "Gujarat Sales Tax Tribunal Regulation"
1991 0 Supreme(Guj) 168 • India - Gujarat
SHARAD D.DAVE, A.P.RAVANI
of the copy of the notice issued in form 'C' prescribed under regulation 8(4) of the Gujarat Sales Tax Tribunal Regulations, 1973 ... Sales Tax Tribunal Regulations, 1973. ... Fact of the Case: The assessee filed a second appeal before the Gujarat Sales Tax Tribunal. ... The Gujarat Sales Tax#HL_E....
2018 0 Supreme(Guj) 931 • India - Gujarat
M.R.SHAH, B.N.KARIA
Gujarat Sales Tax Tribunal - Central Act - Section 6A - GST Act - Section 41B, 6A and 9 - State Act - Section ... under Section 12 of the GST Act for manufacture of LPG etc. at its plant outside the State - Thereafter, the learned Tribunal has ... conclusion that the transactions in question cannot be said to be in the course of inter-State sale - Findings recorded by the learned Tribunal ... It is submitted that as such the learned Tribunal was bound by its own #HL_S....
• India - Gujarat
or things at any stage under Regulation 49 of the Gujarat Sales Tax Tribunal was bound by its own regulations viz. the Gujarat Sales Tax Tribunal Regulations, 1973 read with Order XIX Rule 18 of the CPC. ... the Gujarat Sales Tax Appellate Tribunal which will determine the issues after notices to
• India - Gujarat
It is submitted that as such the learned Tribunal was bound by its own regulations viz. the Gujarat Sales Tax Tribunal Regulation, 1973. It is submitted that as per Regulation 23, site visit report is not an evidence recognized by the said Regulation. ... It is submitted that on the contrary the learned Tribunal is empowered to inspect any property or things at any stage under Regulation 49 of the....
• India - Gujarat
It is submitted that as such the learned Tribunal was bound by its own regulations viz. the Gujarat Sales Tax Tribunal Regulation, 1973. It is submitted that as per Regulation 23, site visit report is not an evidence recognized by the said Regulation. ... It is submitted that on the contrary the learned Tribunal is empowered to inspect any property or things at any stage under Regulation 49 of the....
• India - Gujarat
or things at any stage under Regulation 49 of the Gujarat Sales Tax Tribunal was bound by its own regulations viz. the Gujarat Sales Tax Tribunal Regulations, 1973 read with Order XIX Rule 18 of the CPC. ... the Gujarat Sales Tax Appellate Tribunal which will determine the issues after notices to
• India - Gujarat
or things at any stage under Regulation 49 of the Gujarat Sales Tax Tribunal was bound by its own regulations viz. the Gujarat Sales Tax Tribunal Regulations, 1973 read with Order XIX Rule 18 of the CPC. ... the Gujarat Sales Tax Appellate Tribunal which will determine the issues after notices to
• India - Gujarat
or things at any stage under Regulation 49 of the Gujarat Sales Tax Tribunal was bound by its own regulations viz. the Gujarat Sales Tax Tribunal Regulations, 1973 read with Order XIX Rule 18 of the CPC. ... the Gujarat Sales Tax Appellate Tribunal which will determine the issues after notices to
• India - Gujarat
or things at any stage under Regulation 49 of the Gujarat Sales Tax Tribunal was bound by its own regulations viz. the Gujarat Sales Tax Tribunal Regulations, 1973 read with Order XIX Rule 18 of the CPC. ... the Gujarat Sales Tax Appellate Tribunal which will determine the issues after notices to
• India - Gujarat
It is submitted that as such the learned Tribunal was bound by its own regulations viz. the Gujarat Sales Tax Tribunal Regulation, 1973. It is submitted that as per Regulation 23, site visit report is not an evidence recognized by the said Regulation. ... It is submitted that on the contrary the learned Tribunal is empowered to inspect any property or things at any stage under Regulation 49 of the....
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