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Guj HC issued notice for WRIT challenging Constitutional validity of provision deeming land value as 1/3 of total value

April 26, 2021[2021] 127 taxmann.com 49 (Gujarat)
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GST : High Court issues notice to revenue, returnable on 14.6.2021, to decide whether Entry 3(if) along with Para 2 of Notification No.11/2017Central Tax (Rate) as well as Entry3(if) of Notification No.11/2017 — State Tax (Rate) are ultra vires to Section 7(2) of CGST Act read with Entry No.5 of Schedule III to the CGST Act as well as ultra vires to Section 9(1) and Section 15 of CGST Act and illegal

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