2018 Taxo.online 72
R/SPECIAL CIVIL APPLICATION NO. 4252 of 2018 dated 20.03.2018
WILLOWOOD CHEMICALS PVT. LTD.
UNION OF INDIA
Central Goods & Services Tax Act, 2017
Akil Kureshi, Justice & B.N. Karia, Justice
Represented by: –
Petitioner: – Mr.Vinay Kumar Shraff, Mr.Vishal Dave, Advocate & Mr. Nipun Singhvi
- Petitioner has challenged second proviso to sub-section (1) of section 140 of the Gujarat Goods and Service Tax Act, under which, certain restrictions have been imposed on a dealer for taking tax credit under the new GST regime of the taxes already paid under the VAT Act. Counsel for the petitioner submitted that the provision deprives a dealer to his vested right and thus, the statute acts retrospectively and also imposes an unreasonable restriction.
- NOTICE, returnable on 19.04.2018. Since the vires of the State Act are under challenge, let there be NOTICE to the learned Advocate General also.