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of <h1>GST Section 140(1) Second Proviso Upheld: Constitutional Validity Confirmed, Dealer Rights Balanced with Regulatory Purpose</h1> <h3>Willowood Chemicals Pvt. Ltd. Versus Union of India</h3> The HC rejected the challenge to the GST provision, finding the second proviso to section 140(1) constitutional. The court determined that the provision ... Credit under new GST regime - proviso to sub-section (1) of section 140 of the Gujarat Goods and Service Tax - restriction of credit of VAT already taken - Held that: - the provision deprives a dealer to his vasted right and thus, the statute acts retrospectively and also imposed an unreasonable restriction - Notice returnable on 19.04.2018. The Gujarat High Court in 2018 (3) TMI 1265 addressed a challenge to seccond proviso to sub-section (1) of section 140 of the Gujarat Goods and Service Tax. The petitioner argued that the provision deprived a dealer of vested rights and imposed unreasonable restrictions. Notice was made returnable on 19.04.2018, with the Advocate General also being notified.
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