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Supreme Court Invalidates Amendments to VAT Laws After Introduction of GST

  • The Supreme Court (SC) has ruled that amendments to VAT laws after the introduction of GST are invalid.
  • Amendments were made in Telangana, Maharashtra, and Gujarat VAT Act post 1 July 2017.
  • Telangana and Gujarat High Court (HC) had previously struck down the amendments, while the Bombay HC upheld them.
  • SC observed that Section 19 of the Constitution (101st Amendment) Act, 2016 allows for amendments but is circumscribed by a time limit.
  • SC upheld the Telangana and Gujarat HC ruling and set aside the Bombay HC ruling.
  • Taxpayers should re-evaluate limitation periods and timelines for assessments under Telangana and Gujarat VAT laws.
  • The requirement of pre-deposit in Maharashtra should be reassessed in light of the SC ruling.
  • Businesses should analyze the validity of amendments made in other State VAT and Entry Tax Act post 1 July 2017.
  • The Kerala HC also ruled that amendments to the Kerala VAT Act cannot be made after the introduction of GST.


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


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