Denial of Transitional VAT credit under GST Regime: HC issues notice to Govt

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 vest

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