2019 (2) TMI 1151

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..... /PP (99) ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Uchit Sheth, learned advocate for the petitioners invited the attention of the court to the provisions of section 7 of the Integrated Goods and Services Tax Act, 2017, to submit that by virtue of sub-section (5) thereof, supply of goods or services or both to or by a Special Economic Zone developer or a Special Economic Zo .....

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..... vocate for the petitioners, Issue Rule returnable on 8th February, 2019. In view of the fact that the constitutional validity of section 7 read with section 4 of the Gujarat Value Added Tax Act, 2003 has been challenged to the extent indicated in the prayer clause, let Notice of Rule be issued to the learned Advocate General. Direct service is permitted. 3. To be heard with Special Civil Applicat .....

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