Cyclo Pharma Chem Vs Union of India
Date: November 30, 2023
Subject Matter
Challenge against the 2nd proviso to Section 16(2) shall not impede the ongoing proceedings
Summary
The petitioner, represented by learned advocate Mr. Avinash Poddar, has filed a petition challenging the constitutionality of the 2nd proviso to Section 16(2) of the CGST Act, 2017, claiming it to be arbitrary and in violation of Articles 14, 19(1)(g…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Heard learned advocate Mr.Avinash Poddar for the petitioner. 2. By the first prayer in the petition, the petitioner has prayed to declare the 2nd proviso to Section 16(2) of the CGST Act, 2017 as ultra vires and dehors the provisions of the Indian Contract Act, 1972 and also in violative of Articles 14, 19(1)(g) and 300A of the Constitution…