2025 (3) TMI 475

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....aritosh Gupta with Mr Yash Modi for Gupta Law Associates (9818) for the Petitioner(s) No. 1 Mr Ankit Shah (6371) for the Respondent(s) No. 1 ORAL ORDER (PER : HONOURABLE Mr. JUSTICE BHARGAV D. KARIA) 1. Learned senior advocate Mr. Mihir Thakore has tendered the draft amendment. The same is allowed in terms of draft. To be carried out forthwith. 2. Heard learned senior advocate Mr. Mihir Thako....

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....ble to pay GST. Reliance was also placed on the provisions of Section 16 of the Gujarat Industrial Development Corporation Act read with Article 243Q of the Constitution and provisions of Section 264A and 264B of the Gujarat Municipalities Act, 1963. Learned senior advocate Mr. Thakore also referred to Section 2(zf) of the CGST Act read with sections to the un-amended provisions of Section 2(16) o....