2026-VIL-71-SC
  1. Home
  2. 2026-VIL-71-SC

VAT Supreme Court Cases

Gujarat Sales Tax Act, 1969 - Supersession of Circular and Applicability of Exemption Benefit - Assessees received benefit of exemption during 2001-2005 pursuant to Circular dated 19.02.2001. The said Circular was sought to be superseded by the impugned Circular dated 02.09.2005. The 2005 Circular was assailed by the respondents/Assessees before the Gujarat High Court. The matter ultimately travelled to the Supreme Court and by order dated 04.02.2009, the same was remanded to the High Court to answer two questions of law which were framed by the Supreme Court - Whether the two questions of law framed by the Supreme Court should be answered and decided on merits by the High Court - HELD - The Gujarat enactment, i.e., Gujarat Sales Tax Act, 1969 has been superseded by the Central enactment w.e.f. 01.07.2017, i.e., the GST Act, 2017. The period of assessment involved in these cases is from 2001-2005 which is more than two decades. Assuming the State is successful in these special leave petitions, it is only as against the respondents/assessees that there could be re-opening of assessments. At this length of time it may not be practicable to undertake such an exercise. In respect of an enactment which is no longer in force, a decision to be made by the Court at this stage would be wholly academic. The ends of justice would be served if these SLPs are disposed of leaving the questions of law, which have been raised by the State in these petitions open, to be agitated in any other appropriate matter in case of necessity - The assessment of the respondents herein for the years 2001-2005 which has attained finality shall not be interfered with – Ordered accordingly
Download File
show more Judgements  

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTAT Filing: Closing Resolutions...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?