NEW NALBANDH TRADERS Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Having regard to the facts of the present litigation and also considering the present day scenario of the implementation of the Goods and Services Tax, Act, 2017, the following observations by the Constitution Bench of the Supreme Court in the case of Pannalal Binjraj vs. Union of India, AIR 1957 SC 397 are apt:

(2.) By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed for the following reliefs:

(3.) The facts giving to this writ application may be summarized as under: