WHEREAS, the Government of Gujarat is satisfied that circumstances exist which render it necessary to take immediate action to make rules to dispense with the previous publication thereof under the proviso to sub-section (4) of section 98 of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005);

NOW, THEREFORE, in exercise of the powers conferred by section 98 of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Value Added Tax Rules, 2006, namely:-

1. These rules may be called the Gujarat Value Added Tax (Amendment) Rules, 2017.

2. In the Gujarat Value Added Tax Rules, 2006, in rule 56, in sub-rule (2), the following proviso shall be added, namely:-

"Provided that the appeal or application so dismissed or as the case may be rejected, may be restored on application of the appellant or applicant as the case may be within ninety days from the date of such decision if the appellate authority is satisfied that there were sufficient reasons for non appearance.".

By order and in the name of the Governor of Gujarat,

C J MECWAN

Joint Secretary to Government.