M/S Shiv Shambhu Chem Oils vs. Union Of INDIA And Others
Held
The High Court disposed of the writ petition, directing that the challenge to Section 174(2) would be subject to the final outcome of the Supreme Court's decision in *T. S. Belaraman*. All interim orders passed by the High Court were to continue until the Supreme Court's final decision.
Facts
The petitioner challenged Section 174(2) of the Goods and Service Tax Act, 2017. The High Court noted that the same controversy had been previously adjudicated by a Division Bench, which made the challenge subject to a Supreme Court decision.
Key Issues
The key legal issue was the challenge to the validity or applicability of Section 174(2) of the Goods and Service Tax Act, 2017.
Sections Cited
Section 174(2)
AI-generated summary — verify with the full judgment below
273
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH
CWP-29703-2025 (O&M) Date of decision: 10.09.2026 M/S SHIV SHAMBHU CHEM OILS
....Petitioner
Versus
UNION OF INDIA AND OTHERS
...Respondents CORAM: HON'BLE THE CHIEF JUSTICE
HON'BLE MR. JUSTICE ROHIT KAPOOR
***** Present: Ms. Muskaan Gupta, Advocate, Mr. Tanya Kumar, Advocate
and Mr. Vivek Sharma, Advocate for the petitioner.
Mr. Sourabh Goel, Sr. Standing Counsel with
Ms. Drishti Saraf, Advocate
for respondent-CBIC/UOI.
***** Office (supra) has held as under:- “4. In the present bunch of cases, we have also pa
The judgment continues below.
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