Case Law Details
Saurashtra Ferrous Pvt. Ltd. Vs State Tax Officer (Gujarat High Court)
It is an admitted fact that the respondents-authorities have not invoked the Section 39 of the GVAT Act, which provides the powers to withhold the refund in certain cases.
After considering the facts and circumstances of the case, we are of the view that the time limit to initiate proceedings under GVAT Act is lapsed. It is required to be noted that Section 35 gives power to the authority to determine the amount of tax in respect of input tax credit etc after following the mandatory procedure as provided under the GVAT Act. However, the powers conferred under Section 35 cannot exercise after the expiry of 5 years from the end of the year in respect of which tax is assessable. Therefore, in view of the Section 35, the time limit is over and the authority now cannot initiate any proceedings in respect of refund.
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT
1. This batch of writ applications filed under Article 226 of the Constitution of India, raises common questions of fact and law, hence, were heard together and are being disposed of by this common order.
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