Goa Value Added Tax (12th Amendment) Act, 2020 Defies The Doctrine Of Separation Of Powers: Bombay High Court
Live LawThe Bombay High Court has held that the Goa Value Added Tax Act, 2020, is an impermissible judicial override defying the doctrine of separation of powers.The bench of Justice M. S. Sonak and Justice Bharat P. Deshpande has observed that by simply not issuing sanction orders or delaying the issue of sanctions indefinitely or unreasonably, the state cannot arbitrarily deprive. The Bombay High Court has held that the Goa Value Added Tax Act, 2020, is an impermissible judicial override defying the doctrine of separation of powers. The petitioner is a registered dealer in Panaji ward under the Goa Value Added Tax Act, 2005 involved in selling and purchasing iron ore in the State of Goa. A reference was made to the Goa Value Added Tax Act, 2005, and based on that, it was submitted that the Court's decision in the Writ Petition and the mandamus issued therein "has been rendered ineffective due to the removal of the bases on which the said order was rendered".
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