https://www.taxtmi.com/caselaws?id=370107 Section 81 of the Gujarat Value Added Tax Act, 2003 treats legal practitioners and sales tax practitioners as separate categories for appearance before tax authorities. Where the petitioner had first been registered as a sales tax practitioner but later enrolled as an advocate and acted in that capacity, disciplinary action for alleged misconduct had to lie before the authority competent over advocates, namely the State Bar Council under the Advocates Act, 1961. The Commissioner could not proceed against him on the footing that he remained liable as a sales tax practitioner. The show cause notice was therefore without jurisdiction and was quashed. 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 Section 81 of the Gujarat Value Added Tax Act, 2003 treats legal practitioners and sales tax practitioners as separate categories for appearance before tax authorities. Where the petitioner had first been registered as a sales tax practitioner but later enrolled as an advocate and acted in that capacity, disciplinary action for alleged misconduct had to lie before the authority competent over advocates, namely the State Bar Council under the Advocates Act, 1961. The Commissioner could not proceed against him on the footing that he remained liable as a sales tax practitioner. The show cause notice was therefore without jurisdiction and was quashed. Case-Laws VAT and Sales Tax Fri, 14 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370107