M/s Willowood Chemicals Pvt. Ltd. Vs Union of India (Gujarat High Court)
Constitutional validity and vires of Second proviso to Section 140(1) of the Gujarat Goods and Services Tax Act, 2017; Constitutional validity and vires of Rule 117 of the Gujarat Goods and Services Tax Rules, 2017 and Form GST Tran-1 issued in relation thereto vis-à-vis Section 140(3), Section 164 of the Central Goods and Services Tax Act, 2017;
Text of the Petition filed is as follows:-
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
DISTRICT: AHMEDABAD
SPECIAL CIVIL APPLICATION NO. 4252 OF 2018
In the matter of : Application under the Article 226 of the Constitution of India, 1950;
And
In the matter of : Article 14, Article 19(1)(g), Article 265, Article 300A, Article 246A, Article 269A and Article 279A and other relevant articles of the Constitution of India, 1950;
And
In the matter of : Constitutional validity and vires of Second proviso to Section 140(1) of the Gujarat Goods and Services Tax Act, 2017;
And
In the matter of : Constitutional validity and vires of Rule 117 of the Gujarat Goods and Services Tax Rules, 2017 and Form GST Tran-1 issued in relation thereto vis-à-vis Section 140(3), Section 164 of the Central Goods and Services Tax Act, 2017;
And
In the matter of : 1) M/s Willowood Chemicals Pvt. Ltd. having its registered office at 23 Chetla Central Road, 4th Floor, Kolkata- 700 027 and Principal place of Business at Block No. 69/P, Village Manjusar, Taluka Savli, Vadodara, Gujarat, 391775.
2) Shri Parikshit Mundhra, Director and Shareholder of M/s Willowood Chemicals Pvt. Ltd. , S/o Gopal Das Mundhra, R/o 9A, Alipore Park Place, Belair, Flat No. 7A, Alipore, Kolkata – 700 027 aged about 41 years, who is a citizen of India
…Petitioners
Versus
1. Union of India,
through The Secretary
Ministry of Finance
(Department of Revenue) No.137,
North Block, New Delhi-110001.
