Bombay HC: Section 34(8A) of the Gujarat Value Added Tax Act, 2003 is not pari materia with section 58 of the VAT Regulations

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Last updated: 01 June 2021
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The Bombay High Court has ruled that Section 34(8A) of the Gujarat Value Added Tax Act, 2003, is not 'pari materia' (relating to the same matter) with Section 58 of the VAT Regulations. This distinction is significant for how tax laws are interpreted and applied. The court heard multiple writ petitions concerning this matter and delivered a common judgment.

Court :
Bombay High Court

Brief :
Subject matter and reliefs sought for in all the writ petitions being identical, those were heard together and are being disposed of by this common judgment and order.

Citation :
WRIT PETITION (STAMP) NO.93644 OF 2020

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