2016 (11) TMI 1265

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....MENT ( Per : Honourable Mr. Justice M. R. Shah ) [1.0] As common question of law and facts arise in this group of appeals, all these appeals are decided and disposed of together by this common judgment and order. [2.0] Feeling aggrieved and dissatisfied with the impugned common judgment and order passed by the learned Gujarat Value Added Tax Tribunal, Ahmedabad (hereinafter referred to as....

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.... time limit was removed from the statute with effect from 01/04/1994? [3] Whether the Hon'ble Tribunal has erred in law and in facts in deciding the matter on merits even when assessee has raised issue of the limitation before the tribunal for the first time and before the first appellate authority the only prayer made is to remand the matter to the assessing officer as assessment order w....

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....e aforesaid cannot be sustained in light of the decision of the Hon'ble Supreme Court in the case of Commissioner of Central Excise , Chandigarh vs. Smithkline Beecham Co. Holding Limited reported in 2003 (157) ELT 497 (SC) as well as the decision of the Division Bench of this Court in the case of State of Gujarat vs. Tudor India Ltd. rendered in Tax Appeal No.711/2013. Considering the decision of....