2018 (10) TMI 1389 – GUJARAT HIGH COURT – TMI – E-way bill – Goods did not reach destination within prescribed time on account of strike – constitutional validity of portions of Sections 129 and 130 of the Central Goods and Services Tax Rules – Held that:- Prima facie we do not find the statutory provisions brought to our notice, its a situation of automatic imposition of tax and penalty at the rate of 100% on such tax. At this stage, we are not inclined to examine the vires of the statutory provisions. We would instead try to address the petitioners grievance within the statutory frame work.
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Let there be notice to the respondents returnable on 05.12.2018. – R/SPECIAL CIVIL APPLICATION NO. 16156 of 2018 Dated:- 24-10-2018 – MR AKIL
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