Case Law Details

Case Name : Kunal Structure (India) Pvt. Ltd. Vs The State Of Gujarat (Gujarat Value Added Tax Tribunal, Ahmedabad)
Appeal Number : Revision Application No. 121 of 2013
Date of Judgement/Order : 19/03/2014
Related Assessment Year :
Courts : Others

 Apurva N. Mehta, Advocate

Full bench of the Gujarat Value Added Tax Tribunal in the case of ‘Kunal Structure (India) Pvt. Ltd. V/S The State Of Gujarat’  held that in view of provisions contained in Sec. 75 of the Gujarat Value Added Tax Act, 2003, penalty cannot be imposed for the first time in revision. While distinguishing the judgment of Supreme Court of India rendered in the case of Sree Balaji Rice Mills v/s State of Karnataka [(2005) 140 STC 267 (SC)], the Tribunal followed the judgment of Gujarat High Court rendered in the case of Bhavnagar Chemicals Works (1946) Ltd. v/s Commissioner of Sales Tax, Ahmedabad [(1991) 83 STC 409 (Guj)].

The Tribunal also deleted interest levied under Sec. 42 (6) of the Gujarat Value Added Tax Act, 2003 holding that condition precedent for levy of interest under the said section was that the tax assessed should exceed the tax already paid. In the instant case, though as a result of revision, fresh dues did arose, but interest u/s 42 (6) could not be levied because it was the case of recovery of refund granted erroneously in the assessment proceedings (reduction in refund already paid) and even as a result of revision, the tax assessed did not exceed the amount of tax already paid.

Source – Kunal Structure (India) Pvt. Ltd. V/S The State Of Gujarat ( Gujarat Value Added Tax Tribunal, Ahmedabad), Revision Application No. 121 Of 2013. Dates- 19/03/2014

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