DOWNTOWN AUTO PVT. LTD. Versus UNION OF INDIA
GST
2019 (2) TMI 542 – GUJARAT HIGH COURT – 2020 (32) G. S. T. L. J152 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 6-2-2019
R/SPECIAL CIVIL APPLICATION NO. 2409 of 2019
GST
MS HARSHA DEVANI AND DR A. P. THAKER, JJ.
For The Petitioner : UCHIT N SHETH (7336)
ORDER
(JUSTICE HARSHA DEVANI)
1. Mr. Uchit Sheth, learned advocate for the petitioner has invited the attention of the court to the provisions of section 140 of the Central Goods and Services Tax Act, 2017 and more particularly sub-section (3) thereof, which inter alia provides that a registered dealer as described therein, a first stage dealer or a second stage dealer or a registered importer or a depot of a manufacture
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =