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M/S Arihant Cotton Processing And Oil Mills vs. State Of Punjab And Others

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CWP/13067/2025HC Punjab and HaryanaGSTCNR PHHC01072321202508 May 2025Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MRS. JUSTICE MEENAKSHI I. MEHTA2 pages

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Cause title — parties, addresses and appearances
163 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP No.13067 of 2025 Date of Decision: 08.05.2025 M/s Arihant Cotton Processing and Oil Mills …Petitioner Versus State of Punjab and others …Respondents CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MRS. JUSTICE MEENAKSHI I. MEHTA Present:- Mr. Deepak Gupta, Advocate, for the petitioner. Mr. Gorav Kathuria, DAG, Punjab. * * * * SANJEEV PRAKASH SHARMA J.(Oral) 1. The issue raised in the present writ-petition is challenge to sub- Sections (2) and (3) of Section 174 of the Punjab Goods and Services Tax Act, 2017. The same provision was incorporated as Section 174(2) of the Kerala State Goods and Services Tax Act, 2017 as has been incorporated in Punjab State Goods and Services Tax Act, 2017 and Haryana State Goods and Services Tax Act, 2017. 2. Notice of motion. 3. Mr. Gorav Kathuria, DAG, Punjab, accepts notice on behalf of the respondent-State. 4. Challenge to vires of the said section was laid before the High Court of Kerala in bunch of cases which were decided in favour of the Revenue holding the provisions as within the framework of the Constitution SEEMA SHARMA 2025.05.15 11:24 I attest to the accuracy and authenticity of this

order/judgment

CWP No.13067 of 2025 -2-

of India, and also the action was held to be within the competence of the department.

5.

The concerned assesses have assailed the judgment before the Supreme Court in C.A. No.006724/2024, [SLP(C) No.640/2023] titled as T.S. Belaraman vs. The Commercial Tax Officer and others along-with connected SLPs, wherein leave has been granted vide order dated 14.05.2024. By interim order, the Revenue was restrained from taking any coercive steps, which has been directed to be continued by the Supreme Court while granting leave.

6.

Now since the Supreme Court has granted leave, final adjudication will have to be done by the Supreme Court on the said issue.

7.

Keeping in view thereto, we propose to dispose of this writ- petition and direct that the challenge to Section 174(2) of the GST Act, 2017 would be subject to the final outcome of the decision in the case of T.S. Belaraman (supra).

8.

Till the disposal of the SLP in T.S. Belaraman (supra) by the Supreme Court, recovery proceedings in respect of present petitioner shall remain stayed.

9.

Writ-Petition stands disposed of as above.

(SANJEEV PRAKASH SHARMA) JUDGE

May 08, 2025

(MEENAKSHI I. MEHTA) seema

JUDGE

Whether speaking/reasoned: Yes/No

Whether Reportable:

Yes/No SEEMA SHARMA 2025.05.15 11:24 I attest to the accuracy and authenticity of this order/judgment

Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.