TMI Blog2021 (4) TMI 1055X X X X Extracts X X X X X X X X Extracts X X X X ..... or undivided share of the land for the purpose of transfer of property for the undivided share - ultra vires to Section 7(2) of the CGST Act read with Entry 5 of Schedule III and Sections 9(1) and 15 of the CGST Act - HELD THAT:- Issue notice making it returnable on 14.6.2021. Ms.Nidhi Vyas, learned AGP waives service of notice on behalf of the State Government. Over and above regular mode of ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act [hereinafter referred to as CGST Act ] and identical notification issued under the Gujarat Goods Service Tax Act, 2017 which according to the petitioner has created artificial restriction on the value of the land for undivided share of the land for the purpose of transfer of property for the undivided share. The same being ultra vires to Section 7(2) of the CGST Act read with Entry 5 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lating Article 14 of the Constitution of India, 1950 as well as ultravires Article 246A of the Constitution of India. 1950; (c) To issue writ of or in the nature of a certiorari or any other appropriate writ, order or direction, quashing the search proceedings initiated by the respondent No.6, being without the authority of law and in violation of provisions of Section 67(2) of the CGST Act; ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
