2021 (11) TMI 155

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....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 manner. A. This Hon'ble Court may be pleased ....

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....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 circumstances are binding on all authorities who are subordinate to the Ch....