2025 (2) TMI 61

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....titioner(s) No. 1,2 MR Raj Tanna, AGP for the Respondent(s) No. 3,4 MR Neel P Lakhani (10679) for the Respondent(s) No. 1,2 ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. This petition is filed challenging the vires of the provisions of Section 16(2)(c) of the State Goods and Services Tax Act, 2017 (SGST Act for short) identical to the Central Goods and Services Tax Act, 2017. ....