Legislative competence - power to amend repealed Gujarat VAT act ...

VAT and Sales Tax

April 24, 2023

Legislative competence - power to amend repealed Gujarat VAT act with retrospective effect - denial of interest on delayed refund - Impermissible Judicial Overiride - Infringement of doctrine of separation of powers - The impugned Amendment Act is an impermissible legislative override. Therefore, based upon the impugned Amendment Act, the respondents cannot decline to implement this Court's decisions in Writ Petition No. 424/2018 and connected matters. - HC

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Legislative competence - power to amend repealed Gujarat VAT act ...

VAT and Sales Tax

April 24, 2023

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