TaxTMI 
TaxTMI 
TaxTMI 
2018 (11) TMI 450
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....itioner, Chartered Accountant, Cost Accountant or sales tax practitioner, provided the contingencies enumerated thereunder are satisfied. It was submitted that the petitioner initially was registered as a sales tax practitioner on 2nd July, 1977. However, thereafter, he had acquired the degree of LL.B. and was enrolled with the Bar Council of Gujarat on 10th August, 1983. It was submitted that the petitioner having been enrolled with the Bar Council of Gujarat, the certificate issued by the Commissioner registering him as a sales tax practitioner stood superseded and he thereafter was attending the proceedings under the GVAT Act as a legal practitioner as envisaged under clause (b) of sub-section (1) of section 81 of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 an authority empowered to take disciplinary action against the members of the profession to which he belongs. It was s....
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.... if found that there is input tax credit which is unutilised the dealer can carry forward the same to get set off. A refund claim can be entertained by the Commissioner where it is the petitioner as an advocate who would appear on the basis of documents provided by the dealer. The Commercial Tax Officer would pass an appropriate order on such refund claims. (d) As a Sales Tax practitioner or an advocate, the accounts have to be audited by a specified authority. Section 63 provides that such accounts are to be audited and the specified authority who carries out such audit can be a Chartered Accountant or a legal practitioner or a sales tax practitioner. In other words, the petitioner carries out his professional duty under the Act as a legal practitioner in order to facilitate a dealer based on the feedback that he gets from such dealer. In discharge of his professional duties, certain dealers who are dealing in the business of trading of cigarettes, approached the petitioner for obtaining registrations under the provisions of the Act, filing periodic returns, and for appearing before the authorities in refund proceedings and to get their accounts audited. In discharge of his pr....
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....writing in this behalf, being a relative or a person regularly employed by him; or (b) by a legal practitioner or Chartered Accountant or Cost Accountant who is not disqualified by or under sub- section (2); or (c) by a sales tax practitioner who possesses the prescribed qualifications and is entered in the list, which the Commissioner shall maintain in that behalf, and who is not disqualified by or under sub-section (2). (2) The Commissioner may, by order in writing and for reasons to be recorded therein, disqualify for such period as is stated in the order from attending before any such authority, any legal practitioner, Chartered Accountant, Cost Accountant or sales tax practitioner- (a) Who has been removed or dismissed from Government service; or (b) Who being a legal practitioner or Chartered Accountant or Cost Accountant is found guilty of misconduct in connection with any proceedings under this Act by an authority empowered to take disciplinary action against the members of the profession to which he belongs; or (c) Who being a sales tax practitioner is found guilty of such misconduct by the Commissioner. (3) No order of disqualification shall be made i....
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....hi's submission therefore the show cause notice was without any authority and without any jurisdiction and therefore deserved to be quashed and set aside. 4. Mr. Chintan Dave, learned Assistant Government Pleader has supported the authority's stand in issuing the show cause notice. He has drawn our attention to the affidavit-in-reply and contended that though the petitioner acquired a licence to practice from the Bar Council of Gujarat on 10.08.1983, his enrollment as a Sales Tax Practitioner is not cancelled and therefore the Commissioner is entitled to take action against the petitioner. 4.1 Mr. Dave further argued that the petition is premature inasmuch as it challenges the show-cause notice and therefore unless and until a reply is filed and action is taken pursuant to the notice ,this Court, in exercise of powers under Article 226 of the Constitution of India ought not to have set aside the same. 5. Having considered the submissions of learned advocates appearing on behalf of the respective parties, reading of Section 81 of the Act suggests that a person who is entitled or required to attend before any authority in connection with any proceedings under the Act can be of thr....