2025 (3) TMI 475

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..... t Corporation Act, 1962 by Notification dated 20.01.2011 - HELD THAT:- Issue Notice returnable on 20.11.2024.
HONOURABLE Mr. JUSTICE BHARGAV D. KARIA AND HONOURABLE MRS. JUSTICE MAUNA M. BHATT Mr Mihir Thakore, Senior Advocate with Mr Paritosh 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 .....

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..... .07.2018, the petitioner is also exempted from the applicability of the GST. It was also pointed out that as per the Notification No.13 of 2017 dated 01.07.2017 even otherwise as per the reverse charge mechanism, petitioner would not be liable 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 Con .....

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