https://www.taxtmi.com/caselaws?id=370107 The court held that the Commissioner lacked authority to disqualify a legal practitioner under Section 81(2) of the Gujarat Value Added Tax Act, as such action falls within the purview of the Bar Council of Gujarat. It was determined that the Commissioner did not have jurisdiction to issue a show-cause notice to the legal practitioner, who was registered with the Bar Council. The distinction between a sales tax practitioner and a legal practitioner was clarified, with the court emphasizing that disciplinary actions against legal practitioners should be initiated by the Bar Council. The show-cause notice was deemed without jurisdiction and quashed, with the petitioner's rule being made absolute. en-us Fri, 14 Sep 2018 00:00:00 +0530 Fri, 16 Aug 2019 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370107 The court held that the Commissioner lacked authority to disqualify a legal practitioner under Section 81(2) of the Gujarat Value Added Tax Act, as such action falls within the purview of the Bar Council of Gujarat. It was determined that the Commissioner did not have jurisdiction to issue a show-cause notice to the legal practitioner, who was registered with the Bar Council. The distinction between a sales tax practitioner and a legal practitioner was clarified, with the court emphasizing that disciplinary actions against legal practitioners should be initiated by the Bar Council. The show-cause notice was deemed without jurisdiction and quashed, with the petitioner's rule being made absolute. Case-Laws VAT and Sales Tax Fri, 14 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370107