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NEW NALBANDH TRADERS vs. STATE OF GUJARAT AND OTHERS
(Gujarat High Court)

Hon'ble Judges:

J.B.PARDIWALA
NISHA M. THAKORE
Pet. Counsel
Hardik P Modh
Res. Counsel
---

Petitioner / Applicant

NEW NALBANDH TRADERS
Respondent STATE OF GUJARAT AND OTHERS
Court Gujarat High Court
State

Gujrat

Date Feb 23, 2022
Order No.

R/SPECIAL CIVIL APPLICATION NO. 17202 OF 2021

Citation

2022(2) TAXREPLY 5507
Original Order
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ORDER

1. Having regard to the facts of the present litigation and also considering the present day scenario of the implementation of the Goods and Services Tax, Act, 2017, the following observations by the Constitution Bench of the Supreme Court in the case of Pannalal Binjraj vs. Union of India, AIR 1957 SC 397 are apt: “A humane and considerate administration of the relevant provisions of the Income-tax Act would go a long way in allaying the apprehensions of the assessees and if that is done in the true spirit, no assessee will be in a position to charge the Revenue with administering the provisions of the Act with " an evil eye and unequal hand ". 1.1 All that we need to do is to erase the expression “provisions of the Income Tax Act” and replace the same with the expression “provisions of the Goods and Services Tax Act, 2017”. 2. By this writ application under Article 226 of the Constitution of India, the writ applicant ha....

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