Supreme Court: Police May Freeze Bank Accounts under S.102 CrPC in Prevention of Corruption Cases  ||  SC: Arbitrator’s Mandate Ends on Time Expiry; Substituted Arbitrator Must Continue After Extension  ||  SC: Woman May Move Her Department’s ICC For Harassment by Employee of Another Workplace  ||  SC: Women’s Representation Requirement Applies to All Bar Associations in Gujarat  ||  SC: Contempt Power isn’t Judges’ Personal Shield nor a Tool to Silence Legitimate Criticism  ||  SC: Statutory Corporation Can Deduct under S.36(1)(viii) Only for Income from Long-Term Finance  ||  NCLT Kolkata: Costs for Compromise or Arrangement Scheme not Part of Liquidation Expenses  ||  NCLT Ahmedabad: Complaints Against Auditors or Company Secretaries Not Grounds for Company Probe  ||  SC: NCLT Can Forfeit Entire Deposit if Purchaser Defaults on Payment for Liquidation Assets  ||  Meghalaya HC: Non-Signatory or Non-Existent LLP Cannot Claim Arbitration via Group of Companies    

Gujarat HC: Section 84A of Gujarat Value Added Tax is Unconstitutional - (21 Apr 2020)

SALES TAX/VAT

Gujarat High Court has struck down Section 84A of the Gujarat Value Added Tax Act, 2003 holding that the provision is ultra vires and beyond the legislative competence of the State Legislature. The Court has also held that it is manifestly arbitrary, unreasonable and therefore, violative of the Articles 14 and 19(1)(g) of the Constitution of India, 1949.

Tags : GUJARAT HIGH COURT   SECTION 84A GUJARAT VALUE ADDED TAX ACT  

Share :        

Disclaimer | Copyright 2025 - All Rights Reserved