Gujarat HC Quashes VAT Order, directs Fresh Assessment with Reasoning

Malani Construction Company Through Manoj K Malani Vs State Of Gujarat & Anr. (Gujarat High Court) In the case of Malani Construction Company Through Manoj K Malani Vs State Of Gujarat & Anr., the Gujarat High Court addressed a petition filed by Malani Construction, challenging an assessment order under the Gujarat Value Added Tax Act, 2003. The petitioner, a registered partnership firm engaged in government-approved civil contracts, contested the assessment period of 2014-15, where a significant tax demand and penalty were imposed. The petitioner had consistently used the cost-plus gr...