Implications of the Gujarat Chamber of Commerce and Industry Judgment on GST Framework- Part-1
Parth Badheka
While writing this article, I attempted to get a catchy title from my AI software. What I got was the above phrase. I have several reservations with this tittle insofar as this judgment is being treated as if it’s an answer to all prayers by several of our professional colleagues. I must start out by stating clearly that this judgment is just a stepping stone for a long battle which may or may not have a pleasant end and it is advisable to not fall for the confirmation bias fallacy and take informed strategic decisions for pending matters.
This article is divided into two parts. In this part, I will provide a brief analysis of the judgment along with the contentions. Next article will be a more detailed discussion on the authorities relied upon in the judgment and my own in-depth personal views on the same.
The Gujarat High Court’s judgment in Gujarat Chamber of Commerce and Industry (GCCI) v. Union of India has interpreted the applicability of G.......