2018 Taxo.online 72

R/SPECIAL CIVIL APPLICATION NO. 4252 of 2018 dated 20.03.2018

WILLOWOOD CHEMICALS PVT. LTD.

UNION OF INDIA

2018

GST

Central Goods & Services Tax Act, 2017

CGST Rules

140(1)

Akil Kureshi, Justice & B.N. Karia, Justice

Interim

High Court

Gujrat

Represented by: – 

Petitioner: – Mr.Vinay Kumar Shraff, Mr.Vishal Dave, Advocate & Mr. Nipun Singhvi 

Respondent: –  

Order: – 

1. 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. 

1. 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.