Pratik Satayanarayan Gattani Versus Union of India
GST
2018 (5) TMI 645 – GUJARAT HIGH COURT – TMI
GUJARAT HIGH COURT – HC
Dated:- 5-5-2018
Special Civil Application No. 7129 of 2018
GST
MR. AKIL KURESHI AND MR. B.N. KARIA, JJ.
For The Petitioner : Hiral U. Mehta, Nipun P. Singhvi and Vishal J. Dave, Advs.
ORDER
Akil Kureshi, J. –
Petitioners have challenged the constitutional vires of Section 109 of the Central Goods & Services Tax Act, 2017 as also that of the Gujarat Goods & Services Tax Act, 2017 pertaining to constitution of the Central as well as State Appellate Tribunals. Main contention of the petitioners is that the Act envisages constitution of such Tribunals comprising of one Judicial and two Technical
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =