Case Law Details
Case Name : Bodal Chemicals Ltd. Vs Union of India (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 9151 of 2021
Date of Judgement/Order : 11/02/2022
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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Bodal Chemicals Ltd. Vs Union of India (Gujarat High Court)
HC held that GST department cannot raise their hands in despair saying that it is not possible to correct or take care of the technical glitches. The writ applicant herein has been running from pillar to post requesting the respondents to provide a
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Article 265 stipulates that no tax (including a GST) can be levied or collected without the authority of law. The principal purpose of GST law, therefore cannot be different from the principal purpose of any law, that is to say to SECURE AND PROTECT JUSTICE. GST law at any rate would have to be preceded by a recommendation of the GST Council which would have to conform to the guiding principle of “harmony” between the rights of taxable persons and their tax liabilities. As Kautilya said the ruler would have to collect taxes in the manner bees collect honey from flowers without damage to flowers.