Advocate Apurva N. Mehta

GVAT: C Form cannot be disallowed only on the basis of data available on tinxsys web site

Income Tax - In a recent decision dated 22.09.2015, rendered in the case of Jyoti CNC Automation Ltd. v/s the State of Gujarat, the Gujarat Value Added Tax Tribunal has held that C Form cannot be disallowed merely on the basis of data available on tinxsys [tax information exchange system] website without investigating the authenticity of the form....

Revision of assessment order solely at the behest of A. G. Audit objections not sustainable

Income Tax - In a recent decision dated 08.10.2014, rendered in the case of M/s. Mahavir Traders v/s the State of Gujarat, the Gujarat Value Added Tax Tribunal has held that revision of assessment order solely at the behest of A. G. Audit objections is not sustainable. While striking down the revision order, the Tribunal held as under :...

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VAT not liable on Material used in providing Pest Control Service

State of Gujarat v/s Bharat Pest Control (Gujarat High Court) - In a recent judgment dated 22.09.2016, rendered in the case of State of Gujarat v/s Bharat Pest Control, the Gujarat High Court has held that pesticides and chemicals used in pest control service cannot be subjected to value added tax....

No penalty for mere reason that claims made under bonafide belief are found unsustainable in law

Star Industries Vs The State of Gujarat (Gujarat Value Added Tax Tribunal at Ahmedabad) - The Gujarat Value Added Tax Tribunal in the case of Star Industries v/s The State of Gujarat (Second Appeal No. 347 of 2013 decided on 02.09.2014) has, in the context of penalty u/s 45(2)(c) of the Gujarat Sales Tax Act, 1969, held that where only under bonafide belief the appellant had failed to pa...

No absolute right of an Advocate to have appearance in any Court – Gujarat HC

Vasava Narpat Sin H(Advocate) & Anr Vs Registrar Gujarat High Court & Ors. (Gujarat High Court At Ahmedabad) - The High Court of Gujarat in a Writ Petition in the form of Public Interest Litigation between Vasava Narpat Sinh, Advocate v/s Registrar, Gujarat High Court & Ors has held that an Advocate has no absolute right to have appearance in any Court in India even after enforcement of Section 30 (Right of ...

Gujarat Sales Tax – Interest admissible on refund arising in appeal proceedings

M/s. Jupiter Engineers Vs State of Gujarat (Gujarat Value Added Tax Tribunal at Ahmedabad) - The Gujarat Value Added Tax Tribunal in the case of Jupiter Engineers Vs. The State of Gujrat has, in the context of the Gujarat Sales Tax Act, 1969, held that a dealer is entitled to interest on refund even where such refund arises in appeal proceedings....

Tribunal cannot decide an appeal on merits when first appellate authority had dismissed the appeal for want of pre-deposit – Gujarat High Court

Gadhvi And Co. Vs State Of Gujarat (Gujarat High Court) - In this matter, the Hon ’ble Gujarat High Court quashed and set aside the judgment of the Gujarat Value Added Tax Tribunal holding that the Tribunal was not justified in deciding the appeal on merits of the adjudication order when the appeal before it was against the order passed by the first appe...

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Recent Posts in "Advocate Apurva N. Mehta" | Total 9 Posts

VAT not liable on Material used in providing Pest Control Service

State of Gujarat v/s Bharat Pest Control (Gujarat High Court) -

In a recent judgment dated 22.09.2016, rendered in the case of State of Gujarat v/s Bharat Pest Control, the Gujarat High Court has held that pesticides and chemicals used in pest control service cannot be subjected to value added tax....

Posted Under: Income Tax | Judiciary | All High Courts, Gujarat High Court

GVAT: C Form cannot be disallowed only on the basis of data available on tinxsys web site

M/s. Jyoti Cnc Automation Ltd. V/S The State Of Gujarat (Gujarat Value Added Tax Tribunal at Ahmedabad) -

In a recent decision dated 22.09.2015, rendered in the case of Jyoti CNC Automation Ltd. v/s the State of Gujarat, the Gujarat Value Added Tax Tribunal has held that C Form cannot be disallowed merely on the basis of data available on tinxsys [tax information exchange system] website without investigating the authenticity of the form....

Posted Under: Income Tax | Articles

Revision of assessment order solely at the behest of A. G. Audit objections not sustainable

In a recent decision dated 08.10.2014, rendered in the case of M/s. Mahavir Traders v/s the State of Gujarat, the Gujarat Value Added Tax Tribunal has held that revision of assessment order solely at the behest of A. G. Audit objections is not sustainable. While striking down the revision order, the Tribunal held as under :...

Posted Under: Income Tax | Articles

No penalty for mere reason that claims made under bonafide belief are found unsustainable in law

Star Industries Vs The State of Gujarat (Gujarat Value Added Tax Tribunal at Ahmedabad) -

The Gujarat Value Added Tax Tribunal in the case of Star Industries v/s The State of Gujarat (Second Appeal No. 347 of 2013 decided on 02.09.2014) has, in the context of penalty u/s 45(2)(c) of the Gujarat Sales Tax Act, 1969, held that where only under bonafide belief the appellant had failed to pay purchase tax u/s 15B on the transactio...

Posted Under: Income Tax | Judiciary | Others

No absolute right of an Advocate to have appearance in any Court – Gujarat HC

Vasava Narpat Sin H(Advocate) & Anr Vs Registrar Gujarat High Court & Ors. (Gujarat High Court At Ahmedabad) -

The High Court of Gujarat in a Writ Petition in the form of Public Interest Litigation between Vasava Narpat Sinh, Advocate v/s Registrar, Gujarat High Court & Ors has held that an Advocate has no absolute right to have appearance in any Court in India even after enforcement of Section 30 (Right of advocates to practice) of the Advocates ...

Posted Under: Income Tax | Judiciary | All High Courts, Gujarat High Court

Gujarat Sales Tax – Interest admissible on refund arising in appeal proceedings

M/s. Jupiter Engineers Vs State of Gujarat (Gujarat Value Added Tax Tribunal at Ahmedabad) -

The Gujarat Value Added Tax Tribunal in the case of Jupiter Engineers Vs. The State of Gujrat has, in the context of the Gujarat Sales Tax Act, 1969, held that a dealer is entitled to interest on refund even where such refund arises in appeal proceedings....

Posted Under: Income Tax | Judiciary | Others

Tribunal cannot decide an appeal on merits when first appellate authority had dismissed the appeal for want of pre-deposit – Gujarat High Court

Gadhvi And Co. Vs State Of Gujarat (Gujarat High Court) -

In this matter, the Hon ’ble Gujarat High Court quashed and set aside the judgment of the Gujarat Value Added Tax Tribunal holding that the Tribunal was not justified in deciding the appeal on merits of the adjudication order when the appeal before it was against the order passed by the first appellate authority dismissing the appeal on...

Posted Under: Income Tax | Judiciary | All High Courts, Gujarat High Court

Penalty cannot be imposed for the first time in Revision proceedings – Gujarat VAT Tribunal

Kunal Structure (India) Pvt. Ltd. Vs The State Of Gujarat (Gujarat Value Added Tax Tribunal, Ahmedabad) - Revision Application No. 121 Of 2013 - 01/01/1970

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. ...

Posted Under: Income Tax | Judiciary | Others

GVAT : Penalty without issuing show cause notice cannot sustain – HC

Abdul Karimhaji Umarbhai Rasulbhai Vs State of Gujarat (Gujarat High Court at Ahmedabad) -

In this matter, the Hon ’ble Gujarat High Court has remanded the issue of not allowing input tax credit on purchases affected through retail invoices to Tribunal for fresh adjudication. For penalty imposed u/s 34 (12) of The GVAT Act, 2003...

Posted Under: Income Tax | Judiciary | All High Courts, Gujarat High Court