2018 (3) TMI 1265 – GUJARAT HIGH COURT – 2018 (14) G. S. T. L. 246 (Guj.) – Credit under new GST regime – proviso to sub-section (1) of section 140 of the Gujarat Goods and Service Tax – restriction of credit of VAT already taken – Held that: – the provision deprives a dealer to his vasted right and thus, the statute acts retrospectively and also imposed an unreasonable restriction – Notice returnable on 19.04.2018. – Special Civil Application No. 4252 of 2018 Dated:- 20-3-2018 – MR. AKIL KURE
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