Advocate status and disciplinary jurisdiction: Gujarat HC granted ad-interim protection against a VAT show cause notice.

A Gujarat HC considered whether a show cause notice under section 81 of the Gujarat Value Added Tax Act, 2003 could be protected by ad-interim relief where the petitioner claimed he had become an advocate and no longer functioned as a sales tax practitioner. The petitioner argued that any alleged misconduct connected with professional conduct should fall within the disciplinary framework applicable to advocates, not merely under the sales tax practitioner regime, and that the notice lacked authority on that basis. The Court issued notice and granted protective interim relief, restraining the respondent from proceeding further on the impugned notice until the returnable date.

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Issues: Whether, on the petitioner's showing that he was enrolled as an advocate and no longer acted as a sales tax practitioner, the Commissioner's notice under section 81 of the Gujarat Value Added Tax Act, 2003 could be stayed by ad-interim relief.

Analysis: The petitioner relied on section 81 of the Gujarat Value Added Tax Act, 2003 to contend that once he became a legal practitioner, any disciplinary action for misconduct in relation to appearance before authorities would lie within the professional disciplinary framework applicable to advocates and not merely as against a sales tax practitioner. On that premise, it was urged that the impugned show cause notice lacked authority. In view of those submissions, the Court considered it appropriate to issue notice and grant protective interim relief pending returnable date.

Conclusion: The respondent was restrained from proceeding further pursuant to the impugned show cause notice by way of ad-interim relief.

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