https://www.taxtmi.com/caselaws?id=798442 Section 84A of the Gujarat Value Added Tax Act, retrospectively introduced to exclude time spent in appellate proceedings when calculating limitation, is void for want of State legislative competence. After the Constitution (101st Amendment) Act, 2016 came into force and the relevant State legislative fields were deleted, the State Legislature lacked competence to amend the Gujarat VAT law from 1 July 2017. The earlier invalidation of the amendment was confirmed, with the challenge succeeding in favour of the assessee. en-us Wed, 02 Sep 2026 00:00:00 +0530 Tue, 08 Sep 2026 08:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798442 Section 84A of the Gujarat Value Added Tax Act, retrospectively introduced to exclude time spent in appellate proceedings when calculating limitation, is void for want of State legislative competence. After the Constitution (101st Amendment) Act, 2016 came into force and the relevant State legislative fields were deleted, the State Legislature lacked competence to amend the Gujarat VAT law from 1 July 2017. The earlier invalidation of the amendment was confirmed, with the challenge succeeding in favour of the assessee. Case-Laws VAT / Sales Tax Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798442