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of <h1>Limitation on Revision Orders under Gujarat Sales Tax Act Applies Retrospectively</h1> <h3>ASPEE AGRO EQUIPMENT PVT. LTD Versus STATE OF GUJARAT, COMMISSIONER OF SALES TAX</h3> ASPEE AGRO EQUIPMENT PVT. LTD Versus STATE OF GUJARAT, COMMISSIONER OF SALES TAX - [2016] 96 VST 187 (Guj) Issues:1. Interpretation of Section 67(1)(a) of the Gujarat Sales Tax Act, 1969 regarding limitation on passing revisional orders.2. Applicability of the amendment in section 67(1)(a) to pending revision proceedings initiated before the date of the amendment.Issue 1: Interpretation of Section 67(1)(a) regarding limitation on passing revisional ordersThe applicant, a registered dealer under the Gujarat Sales Tax Act, 1969, challenged the revisional order passed by the Assistant Commissioner of Sales Tax after the expiry of 12 months from the date of service of notice for revision. The applicant argued that the amendment to section 67(1)(a) of the Act, which required orders in suo motu revision proceedings to be passed within 12 months from the date of notice, applied to pending proceedings. The respondent contended that since the revisional proceedings were initiated before the amendment, the limitation period did not apply. The Court referred to relevant case laws, including Osram Surya (P) Ltd and Royal Motor Car Co., emphasizing that limitation is a matter of procedure and new periods of limitation apply to pending proceedings. The Court held that the revisional authority must pass orders within the specified time frame, and the Tribunal erred in not applying the amendment to pending proceedings.Issue 2: Applicability of the amendment in section 67(1)(a) to pending revision proceedingsThe crux of the issue was whether the amendment in section 67(1)(a) of the Act, which imposed a 12-month limitation on passing revisional orders, applied to revision proceedings initiated before the date of the amendment. The applicant argued that the amendment should be applied retrospectively to all pending proceedings, including those initiated before the effective date of the amendment. The respondent contended that since the revisional proceedings were initiated prior to the amendment, the new limitation period did not apply. The Court analyzed relevant case laws and held that the revisional authority must adhere to the amended provision, and the Tribunal's decision to not apply the amendment to pending proceedings was erroneous. The Court ruled in favor of the applicant, emphasizing that in the absence of a challenge to the validity of the amendment, the plea that the time limit cannot be applied retrospectively is not tenable.In conclusion, the High Court of Gujarat, in a judgment delivered by Justice KS Jhaveri, addressed the interpretation of Section 67(1)(a) of the Gujarat Sales Tax Act, 1969 regarding the limitation on passing revisional orders. The Court ruled that the amendment imposing a 12-month limitation applied to pending revision proceedings initiated before the effective date of the amendment. The Court emphasized that the revisional authority must comply with the specified time frame for passing orders, and the Tribunal's decision to not apply the amendment retrospectively was incorrect. The judgment favored the applicant, highlighting that in the absence of a challenge to the validity of the amendment, the argument against applying the time limit retrospectively was not valid.
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