Section 84A of Gujarat VAT Act is declared as ultra vires the Constitution of India

Reliance Industries Ltd. & ors. Vs State of Gujarat (Gujarat High Court) Conclusion: Section 84A of the Gujarat VAT Act is declared as ultra vires and beyond the legislative competence of the State Legislature under Entry 54 of List II of the Seventh Schedule to the Constitution of India and is also declared to be violative of Article 14 of the Constitution of India on the ground of being manifestly arbitrary, unreasonable and oppressive. Held: Supreme Court passed an order dated 22.09.2017 in an appeal filed by the State this Court by holding that the Input Tax Credit was required to be r...