Constitutional validity challenge to IGST and Gujarat VAT provisions proceeded with rule issued and notice directed.

Rule was issued in a constitutional challenge to section 7 of the Integrated Goods and Services Tax Act, 2017 read with section 4 of the Gujarat Value Added Tax Act, 2003, and notice was directed to the Advocate General. The matter was listed for hearing on 8 February 2019 and ordered to be heard together with Special Civil Application No. 22292 of 2017.

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Outcome: The Court issued notice and made the rule returnable, while directing notice to the learned Advocate General in view of the constitutional challenge to the Gujarat Value Added Tax Act, 2003.

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