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1 - 10 of 12 (0.21 seconds)Section 67 in The Gujarat Value Added Tax Act, 2003 [Entire Act]
Section 16 in The Gujarat Value Added Tax Act, 2003 [Entire Act]
Section 73 in The Gujarat Value Added Tax Act, 2003 [Entire Act]
Section 67 in Gujarat Sales Tax Act, 1969 [Entire Act]
Section 11 in The Gujarat Value Added Tax Act, 2003 [Entire Act]
Section 27 in The Gujarat Value Added Tax Act, 2003 [Entire Act]
State Of Gujarat vs Reliance Industries Ltd Thro.Manager on 6 April, 2015
4. This judgment of the Supreme Court in case of
Reliance Industries Limited (supra) is the foundation
of the impugned notices. The revisional authority
has referred to such judgment in the notices to hold
Page 4 of 12
C/SCA/22283/2017 JUDGMENT
a belief that the order of assessment is required to
be taken in revision. The petitioner contends that
the revisional powers of the Commissioner are hedged
with certain limitations; one of them being the
period of limitation prescribed under the statute.
Counsel for the petitioner would point out that in
terms of section 75 of the VAT Act, the revisional
powers can be exercised only within a period of three
years from the date of order of assessment. In the
present case, the order of assessment was passed on
30.03.2013 and the notice of revision which was
issued on 03.11.2017 thus, clearly beyond the period
of limitation. This is a sole ground on which the
impugned notices are challenged. Petitioner relies
on certain judgments of this Court to which reference
shall be made at a slightly later stage.