Gujarat Value Added Tax Tribunal

Government of Gujarat

  • Welcome to Gujarat
    Value Added Tax Tribunal
    As per the provision of The Gujarat Value Added Tax Act, 2003,
    The VAT Tribunal has been constituted under section 28
    of the Gujarat VAT Act.
  • Welcome to Gujarat
    Value Added Tax Tribunal
    As per the provision of The Gujarat Value Added Tax Act, 2003,
    The VAT Tribunal has been constituted under section 28
    of the Gujarat VAT Act.
  • Welcome to Gujarat
    Value Added Tax Tribunal
    As per the provision of The Gujarat Value Added Tax Act, 2003,
    The VAT Tribunal has been constituted under section 28
    of the Gujarat VAT Act.

Case Report

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.

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.

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

Year Outstanding cases in the beginning of the year Cases filed during the year Total Column 2 and 3 Cases disposed of during the year Cases outstanding at the end of the year
2006 5458 979 6437 1642 4795
2007 4795 945 5740 1874 3866
2008 3866 1085 4951 2438 2513
2009 2513 1355 3868 2514 1354
2010 1354 1424 2778 0531 2247
2011 2247 1317 3564 0457 3107
2012 3107 1366 4433 0602 3841
2013 3841 0783 4624 0949 3675