GOVERNMENT OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPARTMENT OF COMMERCE PUBLIC NOTICE No. 37/2015-2020 NEW DELHI, DATED THE 4thOCTOBER, 2016 Sub: Amendment in Para 4.94(a)(i), 4.94(a)(ii) and ANF-4I of Hand Book of Procedures 2015-20-reg In exercise of powers conferred under Paragraph 1.03 of the Foreign Trade Policy 2015-2020, as amended from time to time, the… Read More »
GUJARAT VALUE ADDED TAX (THIRD AMENDMENT) RULES, 2016 – AMENDMENT IN RULE 5 NOTIFICATION NO.(GHJ-36) VAR-2016 (30/TH, DATED 31-5-2016 WHEREAS the Government of Gujarat is satisfied that circumstances exist which render it necessary to take immediate action to make rules and to dispense with the previous publication thereof under the proviso to sub-section (4) of… Read More »
NOTIFICATION Finance Department Sachivalaya, Gandhinager. Dated the 25th May, 2016 No. (GHN-34) VAR-2016(38)/TH – WHEREAS the Government of Gujarat is satisfied that circumstances exist which render it necessary to take immediate action to make rules and to dispense with the previous publication thereof under the proviso to sub-section (4) of section 98 of the Gujarat… Read More »
Facts of the case In respect of outstanding dues of the HUF, an order of attachment came to be passed by the Commercial Tax Officer under section 45 of the Gujarat Value Added Tax, 2003 (hereinafter referred to as ‘the GVAT Act’) attaching the properties of Shilpaben P Shah, wife of the karta of the… Read More »
Issue The petitioner preferred an appeal together with the stay application before the Deputy Commissioner of Commercial Tax (Appeals) under section 73 of the Act on 6.7.2015, well within the period of limitation. However, during the pendency of the hearing of the stay application and the appeal, the fourth respondent issued attachment orders dated 21.7.2015,… Read More »
Q: Can the Registration certificate be cancelled in the case of Bogus purchases ? Gujarat VAT – Where Assessing Authority cancelled registration certificates of assessee on ground that alleged purchases made by it from two dealers were bogus and not genuine and even assessee had indulged into billing activities only, registration certificates had been… Read More »