2026 (9) TMI 468

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....ons is no more res integra in view of the decision of the Hon'ble Supreme Court rendered in case of State of Telangana and others Vs. Tirumala Constructions, (2023) 15 SCC 578. 2. In the present petitions, the petitioners have prayed the following reliefs :- "(A) This Hon'ble Court may be pleased to issue a writ striking down and declaring Section 84A of the Vat Act as being ultra-vires and beyond the legislative competence of the State of Gujarat under Entry 54 of List II of the Seventh Schedule to the Constitution of India; (B) Without prejudice to the above and in the alternative this Hon'ble Court may be pleased to issue a writ striking down and declaring Section 84A of the Vat Act as being manifestly arbitr....

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....Application No. 13405 of 2018 and allied matters. The same travelled to the Hon'ble Supreme Court and accordingly the Hon'ble Supreme Court in case of Tirumala Constructions (Supra) has held thus:- "119. By virtue of the VAT (Amendment) Act, 2018, section 84A was added in the VAT Act to be operative retrospectively with effect from April 1, 2006, inter alia, providing for the exclusion of the period spent between the date of the decision of the Appellate Tribunal and that of the High Court as well as the Supreme Court in computing the period of limitation, referred to in section 75 of the Gujarat VAT Act. In the present case, the period commencing from the date of the decision of high court dated January 18, 2013 rendered against t....

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...., and had the effect of continuing the operation of inconsistent laws for the period(s) specified by it and, by virtue of its operation, allowed state legislatures and Parliament to amend or repeal such existing laws. 124.2 Since other provisions of the said Amendment Act, had the effect of deleting heads of legislation, from List I and List II (of the Seventh Schedule to the Constitution of India), both Section 19 and Article 246A reflected the constituent expression that existing laws would continue and could be amended. The source or fields of legislation, to the extent they were deleted from the two lists, for a brief while, were contained in Section 19. As a result, there were no limitations on the power to amend. 124....