HC: Rejects writ challenging the validity of Rule 142(1) (a) contemplating issuance of summary notice

Gujarat HC rejects the writ application challenging the validity of Rule 142(1) (a) which contemplates issuance of summary notice electronically along with the notice under the Act; Holds that “Rule 142(1)(a) of the Rules, 2017 is valid and is no manner conflict with any of the provisions of the Act” rejecting Petitioner’s plea that said Rule issued specifically w.r.t. “Notice and order for demand of amounts payable under the Act” is ultra vires as a result of exces...