2019 (10) TMI 207 - HC - GST

Input Tax Credit - Constitutional validity of the provisions of sections 17(5)(c) and 17(5)(d) of the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017. HELD THAT - Issue Notice, returnable on 13.11.2019.

Summary

Issues involved: Challenge to the constitutional validity of sections 17(5)(c) and 17(5)(d) of the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017.

Analysis:

1. Notice Issuance and Service: The High Court, in an oral order delivered by Honorable Ms. Justice Harsha Devani, heard the petitioner's advocates, Mr. Abhishek Rastogi and Mr. Bhavesh Choksi, and issued a notice returnable on 13.11.2019. Direct service was permitted for respondents No.4 and 5, while the petitioners were allowed to serve respondents No.1 to 3 directly through Registered Post A.D./Speed Post.

2. Constitutional Validity Challenge: The primary issue in this judgment pertains to the challenge against the constitutional validity of sections 17(5)(c) and 17(5)(d) of the Central Goods and Services Tax Act, 2017, and the Gujarat Goods and Services Tax Act, 2017. Given the significance of this challenge, the court ordered the issuance of a notice to the learned Attorney General and the learned Advocate General of the State, returnable on the same date as the initial notice.

In summary, the High Court of Gujarat, through an oral order by Honorable Ms. Justice Harsha Devani, acknowledged the challenge to the constitutional validity of certain sections of the GST Acts and issued notices accordingly. The court allowed for direct service to specific respondents and emphasized the importance of addressing the constitutional aspects of the case by involving the relevant legal authorities.