Notified Area Authority, Vapi neither Local or Governmental Authority for levy of GST
The Hon’ble Gujarat High Court in the case of M/s. Nepra Resources Management Private Limited and Anr. dismissed the writ petition and held that, the Notified Area Authority, Vapi is neither a local authority nor a governmental authority carrying out any activity in relation to any function entrusted to panchayat under Article 243G of the Constitution or under Article 243W of the Constitution and therefore,..