https://www.taxtmi.com/caselaws?id=394592 The Court held that Section 84A of the Gujarat VAT Act was ultra vires the State Legislature's legislative competence under Entry 54 of List II of the Seventh Schedule. It was deemed violative of Article 14 of the Constitution due to being manifestly arbitrary, unreasonable, and oppressive. The retrospective insertion of Section 84A from 01.04.2006 was found to be unreasonable, leading to the quashing of impugned notices issued under the Act. The Court concluded that the State Legislature could not amend the VAT Act post-GST implementation as it exceeded its competence. 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 The Court held that Section 84A of the Gujarat VAT Act was ultra vires the State Legislature's legislative competence under Entry 54 of List II of the Seventh Schedule. It was deemed violative of Article 14 of the Constitution due to being manifestly arbitrary, unreasonable, and oppressive. The retrospective insertion of Section 84A from 01.04.2006 was found to be unreasonable, leading to the quashing of impugned notices issued under the Act. The Court concluded that the State Legislature could not amend the VAT Act post-GST implementation as it exceeded its competence. Case-Laws VAT and Sales Tax Thu, 16 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394592