Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (2) TMI 482 - GUJARAT HIGH COURT

2016 (2) TMI 482 - GUJARAT HIGH COURT - TMI - Cancellation of exemption from Value Added Tax - GVAT - where mere delay in issuance of such certificate by the khadi and Village Industries Commission should be fatal to the petitioner's claim for exemption? - manufacturer of specified goods - Held that:- There is nothing on record to suggest that the petitioner did not apply for such certificate in time or did not fulfill the requirements of the Commission to enable the Commission to grant such cer .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tment, in our opinion, committed a serious error in treating the petitioner ineligible to claim exemption - Benefit of exemption allowed. - 13882SPECIAL CIVIL APPLICATION NO. 15910 of 2015, SPECIAL CIVIL APPLICATION NO. 15911 of 2015 - Dated:- 5-2-2016 - MR. AKIL KURESHI AND MR. MOHINDER PAL, JJ. FOR THE PETITIONER : UCHIT N SHETH, ADVOCATE FOR THE RESPONDENT : MR RAKESH PATEL AGP ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. These petitions arise in similar background. We may notice .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e Commission also issued such eligibility certificate on 29th October, 2007 for the period between 25th December, 2005 to 24th December, 2008. On the basis of such certificate, the petitioner was eligible for and granted value added tax exemption. However, by communication dated 3rd October, 2009, the Joint Commissioner of Commercial Tax conveyed to the petitioner that the certificates of exemption granted to the petitioner are cancelled because the petitioner does not fulfill the eligibility cr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

in the Government circular was not fulfilled. On such grounds, he dismissed the appeal. 3. The petitioner thereupon approached the Tribunal by filing revision petition. The Value Added Tax Tribunal by the impugned judgment dismissed the same. In such judgment, the Tribunal recorded that if the exemption certificate is wrongly granted, it is always open for the department to recall the same. The petitioner had also contended that the petitioner applied for eligibility certificate well within the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

er submitted that the requirement that the eligibility certificate must be issued before 1st April, 2006 from the Commission is not inviolable. In any case, the petitioner had applied well in time. Merely because, the Commission has issued such certificate after some delay would not dis-entitle the petitioner from seeking tax benefit. The certificate which was issued on 29th October, 2007 was operative between 25th December, 2005 to 24th December, 2008 and would thus act retrospectively. 5. On t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

o is manufacturer of specified goods and who has obtained the Eligibility Certificate prior to the 1st April, 2006 from the Khadi and Village Industries Commission or Gujarat Rajya Khadi and Gramodhyog Board (herein after referred to as the appropriate authority) and the Exemption Certificate from the Commissioner under the provisions of earlier law. 7. This condition thus requires a dealer who is a manufacturer of specified goods to obtain the eligibility certificate from the Khadi and Village .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version