Gujarat High Court Mandates Consideration of All Grounds in Tax/VAT Appeals

Vithlani Exports Vs State of Gujarat & Ors. (Gujarat High Court) The Gujarat High Court, in the matter of Vithlani Exports Vs State of Gujarat & Ors., issued a significant ruling quashing an order passed by the Gujarat Value Added Tax (VAT) Tribunal. The Court restored the petitioner’s Second Appeal and remanded the case, holding that the Tribunal committed a fundamental error by failing to address specific grounds raised by the dealer, thereby violating the principles of natural justice. Background of the Dispute The petitioner, Vithlani Exports, a proprietary concern engaged in the...