2021 (11) TMI 155

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....ce Copy Served To Government Pleader/PP ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) Challenge made in this petition is to the provision of Section 103(1)(b) of the Central / Gujarat Goods and Services Tax, Act, 2017 (hereinafter be referred to the "GST Act"), as also to the order dated 18.08.2021 passed by the Gujarat Appellate Authority for Advance Ruling in the following mann....

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....C. This Hon'ble Court may be pleased to strike down and declare Section 103(1)(b) of the GST Acts as being grossly discriminatory, manifestly arbitrary and violating Articles 14 as well as 19(1)(g) of the Constitution of India; D. This Hon'ble Court may be pleased to declare that the advance ruling appellate orders passed in the case of other taxable persons having identical facts and cir....