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IPCA LABORATORIES LTD. vs. STATE OF GUJARAT
(Gujarat High Court)

Hon'ble Judges:

J.B.PARDIWALA
BHARGAV D. KARIA
Pet. Counsel
Anandodaya S Mishra
Res. Counsel
Na

Petitioner / Applicant

IPCA LABORATORIES LTD.

Respondent STATE OF GUJARAT
Court Gujarat High Court
State

Gujrat

Date Jan 22, 2020
Order No.

R/SPECIAL CIVIL APPLICATION NO. 1235 of 2020

Citation

2020(1) TAXREPLY 1409

Original Order
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ORDER

1. The Draft Amendment is allowed. The same shall be carried out earliest. 2. By this writ-application under Article 226 of the Constitution of India, the writ-applicant has prayed for the following relief(s):- “58(A) That this Hon'ble Court may be pleased to issue an appropriate writ of mandamus or a writ of certiorari in the nature of mandamus or certiorari any other appropriate writ, order or direction under Articles 226 and 227 of the Constitution of India, ordering or declaring ultra vires the third proviso to Rule 138(1) and Rule 138(5) read with Section 129 of CGST Act for limited purpose of tax demand and imposition of penalty for the discrepancy/invalidity of E-way during movement for job work provided under Section 143 read with Section 7 & 9 of the CGST Act and rules made thereunder under the purview of Article 265 of the Constitution of India. B. That this Hon'ble Court may be pleased to issue an appropriate writ of mandamus or a writ of cer....

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