https://www.taxtmi.com/caselaws?id=394592 Section 84A of the Gujarat Value Added Tax Act was examined for three core defects: post-GST legislative competence, constitutional reasonableness, and validity as a validating provision. The provision was treated as an attempt to extend retrospective limitation under the old VAT regime after the constitutional shift under Article 246A, rather than as a measure confined to the retained field of taxation. It was also considered to undermine certainty and finality by permitting reopening of concluded matters indefinitely, making it manifestly arbitrary and unreasonable. The provision was further held not to be a true validating enactment because it did not cure an existing defect but merely revived time-barred revision powers. The writ applications were allowed and the provision was struck down. en-us Thu, 16 Apr 2020 00:00:00 +0530 Fri, 04 Dec 2020 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394592 Section 84A of the Gujarat Value Added Tax Act was examined for three core defects: post-GST legislative competence, constitutional reasonableness, and validity as a validating provision. The provision was treated as an attempt to extend retrospective limitation under the old VAT regime after the constitutional shift under Article 246A, rather than as a measure confined to the retained field of taxation. It was also considered to undermine certainty and finality by permitting reopening of concluded matters indefinitely, making it manifestly arbitrary and unreasonable. The provision was further held not to be a true validating enactment because it did not cure an existing defect but merely revived time-barred revision powers. The writ applications were allowed and the provision was struck down. Case-Laws VAT and Sales Tax Thu, 16 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394592