2016 (5) TMI 1466

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...., ADVOCATE for the Petitioner ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Mihir Joshi, Senior Advocate, learned counsel with Mr. Dhaval Shah, learned advocate for the petitioner invited the attention of the court to sub-section (2) of section 81 of the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as "the GVAT Act"), to submit that the Commissioner is empowe....

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....lause (b) of sub-section (1) of section 81 of the GVAT Act and not as a sales tax practitioner as envisaged under clause (c) of sub-section (1) of section 81 of the GVAT Act. It was submitted that under sub-section (2) of section 81 of the GVAT Act, the Commissioner is empowered to disqualify a legal practitioner who is found guilty of misconduct in connection with any proceedings under the Act by....