High Courts23 Jan 2025Dismissed

S. Kushalchand International Pvt. Ltd. & Anr Vs Additional Director, Directorate General Of Goods And Service Tax Intelligence & Anr

Gujarat High Court · (2025) 01 GUJ CK 1665

Central Goods And Service Tax Act, 2017-Section 2(84), 2(94), 2(107), 3, 5, 6(2)(B), 62, 63, 64, 73, 74, 74(1), 74(9), 74(10), 74(11), 75, 76, 122, 122(1) , 122(1A), 122(3), 122(1)(I)(X)(Xvii)(Xviii), 122(1)(I)(X)(Xvii)(Xix), 127, 129, 130Integrated Goods And Services Tax Act, 2017-Section 3, 20Constitution Of India, 1950-Articles 226, 227