Determination of disputed question - Gujarat VAT

[Ganeshan Kalyani]

Dear Sir,

In Gujarat VAT act the provision for applying clarification under Determination of disputed question can be done before the start of any assessment. Is there any exception that even if the Assessment Order is passed the assessee can go for determination of disputed question.

pl. share your valuable inputs.

[YAGAY andSUN]

Dear Ganeshan,

There is no such provision exists in the GVAT Act read with Rules made thereunder. Any DDQ/Advance Ruling can be obtained prior to start of business, classification, Rate of Tax, Input Tax Credit etc. If any matter which is pending for adjudication in the court of law/or has been adjudicated, then you cannot go for it. You would have to file an appeals against such impugned order.

This is for your kind information.

Regards,

YAGAY and SUN

(Management, Business & Indirect Tax Consultants)

AI Summary

Determination of disputed question under GVAT Act prohibited after assessment; advance rulings limited to pre assessment matters. There is no statutory mechanism under the GVAT Act and rules to obtain a Determination of disputed question or Advance Ruling after assessment; such determinations are limited to pre assessment matters including start of business, classification, tax rate and input tax credit, and do not apply to issues pending in court or already adjudicated, for which appeals must be pursued.