Case Law Details
Case Name : Lakhpat Trading And Industrys Private Ltd. Vs Union Of India (Rajasthan High Court)
Related Assessment Year :
Courts :
All High Courts Rajasthan High Court
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Lakhpat Trading And Industrys Private Ltd. Vs Union Of India (Rajasthan High Court)
Petitioners have filed the petition under Article 226 of the Constitution of India seeking following reliefs:-
“(i) Section 9 of the Constitution (One Hundred and First Amendment) Act, 2016 in so far as the same introduced Explanation to Clause 1 of Article 269-A, may be struck down;
(ii) Section 7(2) & 7(4) of the IGST Act, 2017 in so far as the same create a ‘deeming fiction’ of equating import of goods & services into India with inter-state trade & commerce be declared ultra vires and stuck...
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