WILLOWOOD CHEMICALS (P.) LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) Petitioner has challenged second proviso to sub-section (1) of section 140 of the Gujarat Goods and Services Tax under which, certain restrictions have been imposed on a dealer for taking tax credit under new GST regime of the taxes already paid under the VAT Act. Counsel for the petitioner submitted that the provision deprives a dealer to his vested right and thus, the statute acts retrospectively and also imposes an unreasonable restriction.

(2.) Notice, returnable on 19-4-2018. Since the vires of the state Act are under challenge, let there be Notice to the learned Advocate General also.