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VIP CHEM TRADERS vs. UNION OF INDIA
(Gujarat High Court)

Hon'ble Judges:

N.V. ANJARIA
DEVAN M. DESAI
Pet. Counsel
Avinash Poddar
Res. Counsel
Kamal Trivedi
Vinay Bairaggra
Siddharth H Dave

Petitioner / Applicant

VIP CHEM TRADERS
Respondent UNION OF INDIA
Court Gujarat High Court
State

Gujrat

Date Apr 19, 2023
Order No.

R/SPECIAL CIVIL APPLICATION NO. 26352 of 2022

Citation

2023(4) TAXREPLY 7306
Original Order
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ORDER

ORAL ORDER (PER : HONOURABLE MR. JUSTICE N.V.ANJARIA) In the facts and circumstances of the case, the petition was taken up for final consideration. 1.1 Rule returnable forthwith. Learned Assistant Government Pleader Mr. Vinay Bairagra waives service of Rule. 1.2 Heard learned advocate for the petitioner and learned Assistant Government Pleader for the respondent. 2. At the outset, learned advocate for the petitioner Mr. Avinash Poddar stated before the Court that the petitioner is not inclined to continue with the prayer (a), which reads as n "Issue appropriate writ/order/direction to the effect declaring the sub-rule (2) and (2A) of Rule 21A of CGST/GGST Rules, 2017 being ultra vires and dehors the Act and also violative of Articles 14, 19(1)(g), and 21 of the Constitution of India." 2.1 The said prayer challenging the vires of subrule (2) and (2A) of Rule 21A of CGST/GGST Rules is given up. 2.2 The only prayer survives for consideration t....

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