Gujarat Commercial Tax Tribunal

GUJARAT VALUE ADDED TAX TRIBUNAL, AHMEDABAD.

1.       Mr. Justice K.M.Mehta, President,
          Office Address:
          Gujarat Value Added Tax Tribunal,
          Multi Storeyed Bldg.,
          2nd Floor, ‘D’ Block,
          Lal Darwaja, Ahmedabad-1.
          Residence Address:
          9, Hatkesh Co-Op. Society,
          St. Xaviers School Road,
          Nr. Navjivan Post Office, Ahmedabad.
          TELE : office-079-25501925
          TELE : Resi- 079-26430899

2.       Shri M.T.Undakat, Member
          Office Address:
          Gujarat Value Added Tax Tribunal,
          Multi Storeyed Bldg.,
          2nd Floor, ‘D’ Block,
          Lal Darwaja, Ahmedabad-1.
          Residence Address:
          C/4, Satyam Flat,
          Behind Gujarat College,
          Ellisbridge, Ahmedabad.
          TELE : office-079-25502770
          TELE : Resi- 079-26463640

3.       Shri A.M.Patel, I/c. Registrar
          Office Address:
          Gujarat Value Added Tax Tribunal,
          Multi Storeyed Bldg.,
          2nd Floor, ‘D’ Block,
          Lal Darwaja, Ahmedabad-1.
          Residence Address:
          31/244, Gujarat Housing Colony, Behind Nutan Mills, Sarspur, Ahmedabad.
          TELE : office-079-25501998
          TELE : Resi-

            GUJARAT VALUE ADDED TAX TRIBUNAL (ACTIVITIES)

1.  The Gujarat Sales Tax Tribunal has been constituted under section 28 of the Gujarat Sales Tax Act.

2. As per the provision of The Gujarat Value Added Tax Act, 2003, Chapter – III provides for Commercial Tax Authority And Tribunal. In that section 16 provides for Commercial tax authority and jurisdiction, section 18 provides for Disputes regarding jurisdiction of tax authority and section 19 provides for constitution of the Tribunal.

Section 20 provides for Powers of Tribunal and Commissioner.
The tribunal and the commissioner shall have all the powers of a civil count on for the purpose of –

1. receiving of proof of facts on affidavit,
2. summoning and enforcing the attendance,
3. compelling the production of document and
4. issuing commissions for the examination of witness ,

In the case of any affidavit to be made for the  purposes of this Act, any officer appointed by the Tribunal or the Commissioner may administer the oath to the department.

2:1    Chapter – IX provides for Appeal, Revision, Reference and  Rectification.

2:2    Section- 73 provides for hearing of the appeal viz appeal is to be heard under 1(c) i.e. order is made by a joint Commissioner, Additional Commissioner or Commissioner and appeal lie to the Tribunal. Section 73(2) provides for in the case of an order passed in appeal by a Deputy Commissioner or, as the case may be, by a Joint Commissioner, a second appeal shall lie to the Tribunal.
 
2:3    As per Section 75 provides for power of Revision section 75(1)(b) provides that the tribunal, on application made to it against an order of the Commissioner (not being an order passed under sub-section (2) of section 73 in second appeal or under clause (a) in revision on an application) within four months from the date of the communication of the order may call for and examine the record of any such order, and pass such order thereon as it thinks just and proper. This is Revisional jurisdiction.
 

2:4    Section -80 provides for power of Commissioner, Special Commissioner, Additional Commissioner and Joint Commissioner has power to make an order, determination order regarding the  determination of disputed question of facts and law,  particularly assigning out of section -33 which provides self assessment, section -34 provides for Audit assessment  and section 35 provides for Turnover escaping assessment.

2:5    Section -80 also provides that the Commissioner, Special Commissioner, Additional Commissioner or Joint Commissioner has power whether any person or any other authority is dealer or not, Whether any person affected by to any of goods meaning to results, whether the transaction is of sales or purchase, whether any particular dealer is required to be registered and any tax is payable in respect of any particular sale or purchase or if tax is payable the rate thereof.
 
2:6    Thus the Tribunal has power to entertain second appeal, first appeal and also revisional jurisdiction in any certain cases. Thus as per section 73 the tribunal has power to enter first appeal, second appeal as per section 73(2), revisional jurisdiction as per 75 and also the appellate jurisdiction when apex authority examined power u/s. 76.

3. The jurisdiction of the Tribunal extends to the whole of the State of Gujarat.  For conducting cases in the Tribunal, the Government has appointed one President and two Members.  The appeals, second appeals, revision applications, rectification applications, restoration applications and miscellaneous applications are filed under the Gujarat Sales Tax Act before the Gujarat Value Added Tax Tribunal which are decided after hearing.

3:1 In second appeals and revision applications filed before the Tribunal, applications are also filed for stay against the recovery of assessed dues.  After considering merits of the case, either on the condition of making payment or without any payment, stay order are given by the Tribunal.

3:2 In the last five years, the number of cases filed before the Tribunal and cases disposed of are as under:-

          It can be seen that from 2004 onwards, more and more cases are disposed of by the Tribunal.  Cases involving huge amount of tax or penalty are separately identified and decided on priority by the Tribunal.  Moreover cases having similar facts are separately identified and disposed of to a large extent by constituting group matter of such cases.

          Thus the Tribunal has appellate jurisdiction that is first appellate jurisdiction and second appellate jurisdiction and revisional jurisdiction in all facts and circumstances of cases. If the appeal arising out of section 80 determination of disputed question of facts then the tribunal is not finding out that the dealer is not able to carryout his business efficiently and simply.

          As per provision of Act, the Tribunal is final facts finding authority and also decided important question of law. The Law declared by the Tribunal is binding on both assessee as well as department. Therefore, the tribunal very carefully considered all question of facts and law because the decision of tribunal affects large number of people who are carrying on similar business and also department is affected because of subsequent proceedings these decisions are binding on the State. The tribunal has to consider question of law properly, objectively as the sales tax is commercial law. The said decision is on commercial sagacity.