Gujarat HC's notice in writ challenging 'place-of-supply' w.r.t. temporarily imported goods for processing

Gujarat HC hears writ challenging the artificial distinction, between person who temporarily imported goods for carrying repairs and re-exported repaired goods, created for the period July 1, 2017 to January 31, 2019; Petitioner has challenged the vires of second proviso to Section 13(3)(a) of Integrated Goods and Service Tax Act, 2017 (IGST Act) as it existed for said period and argued that amendment in second proviso is a clarificatory amendment and substituted proviso...