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Constitutional validity of the amendment brought about in Section 140 of CGST Act

Shanti Prime Publication Pvt. Ltd.

Constitutional Validity of amendment in sec. 140 of CGST, 2017 — No reason whatsoever are forthcoming as to why the Government sought to amend the section 140(1) retrospectively w.e.f. 1st day of July,2017. In absence of any valid reason, Court should hold that giving retrospectivity to the impugned amendment would certainly be inequitable and arbitrary. Notices issued to the Attorney General of India and by the next returnable date, Union of India is expected to file appropriate reply. — Grasim Industries Limited Vs. Union of India [2019] 14 TAXLOK.COM 006 (Gujarat)