2025 (3) TMI 475 - HC - GST

Levy of GST - collection of the tax being a notified area as established under the provisions of Gujarat Industrial Development Corporation Act 1962 by Notification dated 20.01.2011 - HELD THAT - Issue Notice returnable on 20.11.2024.

Summary

The High Court of Gujarat heard arguments from the petitioner's counsel, Mr. Mihir Thakore, regarding the petitioner's exemption from GST based on various notifications and legal provisions. Mr. Thakore argued that the petitioner, as a notified area under the Gujarat Industrial Development Corporation Act, should not be subject to GST. The Court allowed an amendment to be made and issued a Notice returnable on 20.11.2024. The respondent was permitted to continue proceedings but not to pass a final order without the Court's permission.