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MUNJAAL MANISHBHAI BHATT vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

J.B. PARDIWALA
NISHA M. THAKORE
Pet. Counsel
Uchit N Sheth
Res. Counsel
Devang Vyas
Utkarsh Sharma
Priyank P Lodha

Petitioner / Applicant

MUNJAAL MANISHBHAI BHATT
Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date May 6, 2022
Order No.

R/SPECIAL CIVIL APPLICATION NO. 1350 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 6840 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 5052 of 2022

Citation

2022(5) TAXREPLY 5764
Original Order
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ORDER

1. Since the issues raised in all the captioned writ applications are the same, those were taken up for hearing analogously and are being disposed of by this common judgement and order. 2. For the sake of convenience, the Special Civil Application No.1350 of 2021 is treated as the lead matter. 3. By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs: “A. This Hon’ble Court may be pleased to strike down and declare Entry 3(if) of Notification No. 11/2017-Central Tax (Rate) as well as Entry 3(if) of Notification No. 11/2017 – State Tax (Rate) along with paragraph no. 2 of both the notifications as being ultra-vires Section 7(2) of the GST Acts read with Entry No. 5 of Schedule III to the GST Acts as well as ultra-vires Section 9(1) and Section 15 of the GST acts; B. In any case this Hon’ble Court may be pleased to strike down and declare Entry 3(if) of Notification No. 11....

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