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ORSON HOLDINGS COMPANY LIMITED vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

HARSHA DEVANI
A. P. THAKER
Pet. Counsel
Vinay Shraff
Avinash Poddar
Vishal J Dave
Res. Counsel
Na

Petitioner / Applicant

ORSON HOLDINGS COMPANY LIMITED
Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Dec 7, 2018
Order No.

R/SPECIAL CIVIL APPLICATION NO. 18982 of 2018

Citation

2018(12) TAXREPLY 2739
Original Order
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ORDER

1. This petition challenges the constitutional validity of rule 138(10) of the Central Goods and Services Tax Rules, 2017 / Gujarat Goods and Services Tax Rules, 2017 as being unconstitutional and violative of Articles 14, 19(1)(g) and 301 of the Constitution of India, to the extent the said provision restricts validity period of the e-way bill in terms of distance to be travelled in a day. 2. Mr. Vinay Shraff, learned advocate with Mr. Vishal Dave, learned advocate for the petitioners invited the attention of the court to the notice under section 129(3) of the Central Goods and Service Tax Act, 2017 (Annexure “J” to the petition), to point out that in terms of the said notice, the petitioner was directed to appear before the State Tax Officer-2 on 02.10.2018. It was submitted that in response to the notice, the petitioner filed its reply. Reference was made to the impugned order passed under section 129(3) of the Act, to point out that the same has been passed on 28....

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