Case Law Details
Willowood Chemicals Pvt Ltd. Vs Union of India (Gujrat High Court)
1. petitioner has challenged second proviso to sub-section (1) of section 140 of the Gujarat goods and service tax act, 2017 under which certain restrictions have been imposed on a dealer for taking tax credit under then 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.
2. 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.
Extract of second proviso to sub-section (1) of section 140 of the Gujarat goods and service tax act, 2017
Transitional arrangements for input tax credit.
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