Case Law Details
NEPRA Resources Management Pvt. Ltd. & Anr. Vs State of Gujarat & Anr. (Gujarat High Court)
In the case of NEPRA Resources Management Pvt. Ltd. & Anr. vs. State of Gujarat & Anr., the Gujarat High Court held that the Notified Area Authority, Vapi, did not meet the criteria to be classified as a local authority or governmental authority. Consequently, the Solid Waste Management and recycling services provided to it were deemed ineligible for exemption under Notification No. 12/2017-State Tax (Rate) dated 30th June 2017.
In the case of NEPRA Resources Management Pvt. Ltd. & Anr. vs. State of Gujarat & Anr., heard in the Gujarat High Court, Senior Advocate Mr. Mihir Joshi and advocate Mr. Kuntal Parikh represented the petitioners, while learned Additional Government Pleader Mr. Raj Tanna represented the respondents.
The petitioners contested an order dated 17th February 2021 issued by the Appellate Authority for Advance Ruling Gujarat. The challenge was specifically aimed at the determination that the Notified Area Authority, Vapi, did not qualify as either a “local authority” or a “governmental authority.” This determination led to the petitioners being deemed ineligible for exemption under certain tax rate notifications, namely Notification No. 12/2017-Central Tax (Rate) dated 28th June 2017 and Notification No. 12/2017-State Tax (Rate) dated 30th June 2017.
The first petitioner was engaged in the business of Solid Waste Management and recycling services. The Notified Area Authority, Vapi, had issued a tender inviting applications for waste management services, which the petitioner participated in and was subsequently granted.
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