Mr. Vinay Shraff and Mr. Vishal J. Dave, for the Appellant. Mr. PY Divyeshvar, …
Mar. 02, 2021
Articles 14, 19, 226 & 300A of Constitution of India, Sections 17(5), 37, 54(5), 54(10), 54(11), 54(6), 54(7), 56 & 57 of Central Goods and Services Tax Act, 2017, Sections 16(3) & 20 of Integrated Goods and Services Tax Act,2017, Customs Act, 1962, Rule 2 of Integrated Goods and Services Tax Rules, 2017, Rules 89(2),(3),(4), 90, 91, 94 & 96 of Central Goods and Services Tax Rules, 2017, Gujarat Goods and Service Tax Rules, 2017