Western India Regional Council of
The Institute of Chartered Accountants of India

Law Update Details

April 2019 CA. Kishor R. Gheewala

(A) Time Limit Extensions :

  1. VidePublic Circular No. GUJKA/Vat-17-C/18-19/otw.215/186, dated 1st March, 2019, time limit for filing Annual Return in Form 205 for period 1st April, 2017 to 30th June, 2017, is extended up to 15/3/2019.
  2. VidePublic Circular No. GUJKA//Vat-17-C/18-19/otw.215/186, dated 1st March, 2019 time limit for Submission of VatAudit Report in Form 217 for period 1st April, 2017 to 30th June, 2017, is extended up to
    31st March, 2019.

(B) Gujarat High Court Judgment :

Patran Steel Rolling Mills vs. Assistant Commissioner of State Tax [2019-VIL-14-GUJ], Special Civil Application No. 16931 of 2018, Decision dated 20th December, 2018.

The Hon’ble Court held, inter alia, that this Court does not intend to lay down any absolute proposition that in no case drastic action should be taken, but that the respondents should consider the background and history of the dealer as well as his financial position to ascertain as to whether or not he would otherwise be in position to pay the dues that may be assessed upon the culmination of any assessment proceedings that may be initiated. If the dealer is a fly by night operator or a habitual offender or does not have sufficient means to pay the dues that may arise upon assessment, such action may be justified. Such drastic powers under section 83 of the Act should not be exercised as a matter of course, but only after due application of mind to the relevant factors.


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