Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

KRISHNA INDUSTRIES Versus STATE OF GUJARAT

2016 (2) TMI 482 - GUJARAT HIGH COURT

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 certificate within the time. The Tribunal's presu .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

or 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 facts arising in Special Civil Application No. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ificate 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 criteria and if the petitioner desires to make a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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 time, mere issuance of such eligibility certi .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

gibility 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 the other hand, learned AGP, Shri Patel, oppose .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

as 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 Industries Commission prior to 1.4.2006 to be .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

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

Go to Mobile Version