(1.) By way of this petition under Article 226 of the Constitution of India, the petitioners-Indus Tower Limited and another [hereinafter referred to as "the Transferee Company"] have prayed for issuance of appropriate writ, order of direction, quashing and setting aside the impugned show cause notices dated 4th February 2016 at Annexure "A", "B" and "C" and any demand arising as a consequence of the said show cause notices. That, by way of amendment, the petitioners have also prayed for appropriate writ, order or direction, declaring Section 52 of the Gujarat Value Added Tax Act, 2003 [hereinafter referred to as, "the VAT Act"] ultra vires the Constitution of India.
(2.) Facts leading to the present Special Civil Application in nutshell are as under:
(3.) Shri N. Venkatraman, learned Senior Advocate has appeared on behalf of the petitioners and Shri Kamal B Trivedi, learned Advocate General has appeared on behalf of the respondents.
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
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