Gujarat-Based Firm Moves HC against Denial of Transitional Credit (Read Petition)

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 matte...