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HARDCASTLE RESTAURANTS PRIVATE LIMITED vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

HARSHA DEVANI
SANGEETA K. VISHEN
Pet. Counsel
Bhavesh B Chokshi
Rohan Shah
Mayank Jain
Res. Counsel
Na

Petitioner / Applicant

HARDCASTLE RESTAURANTS PRIVATE LIMITED
Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Nov 14, 2019
Order No.

R/SPECIAL CIVIL APPLICATION NO. 19835 of 2019

Citation

2019(11) TAXREPLY 1807
Original Order
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ORDER

1.Mr. Rohan Shah, learned counsel with Mr. Bhavesh B. Chokshi and Mr. Mayank Jain, learned advocates for the petitioners invited the attention of the court to the impugned notification dated 14th November, 2017 and submitted that by virtue of the said notification the rate of tax for the restaurant sector has been fixed at 2.5 % without any input tax credit. 2. Reference was made to the Explanation inserted vide the said notification whereby it is inter alia clarified that supply by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant shall attract State tax @ 2.5% without any input tax credit under item (1) and shall not be levied at the rate specified under that entry. It was submitted that for the first time such rate has been made mandatory, that is, the option t....

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