Pfizer Limited Vs State of Gujarat & Ors. (Gujarat High Court)
The Gujarat High Court heard a petition filed under Articles 226 and 227 of the Constitution seeking to quash two orders of the Gujarat Value Added Tax Tribunal dated 19 October 2023 and 27 August 2024. The petitioner sought a direction for authorities to consider additional Form F declarations worth ₹15,08,05,573 over and above the already accepted amount of ₹1,61,10,668. The petitioner, a company engaged in the manufacture and trade of pharmaceutical products, is a registered dealer under both the Gujarat Value Added Tax Act, 2003 and the Central Sales Tax Act, 1956.
The dispute arose from the assessment for the year 2012–13, completed in March 2017. The gross turnover was assessed at ₹1,35,59,30,571, which included local sales of over ₹41 crore and inter-State branch transfers of approximately ₹93.80 crore. The petitioner could submit Form F for branch transfers worth ₹49.68 crore but was unable to secure Form F for the remaining ₹44.12 crore despite efforts. The assessment order confirmed tax of ₹2,26,91,423 along with interest and penalty. On appeal, the First Appellate Authority allowed the production of additional Form F worth ₹17.76 crore and proportionately dropped the demand, but upheld tax, interest, and penalty for transactions without Form F.
