Saggar Enterprises And Another vs. State Of Punjab And Another
Held
The High Court decided that the challenge to Section 174(2) of the GST Act, 2017, would be subject to the final outcome of a Supreme Court decision in a connected case. Recovery proceedings against the petitioners are stayed until then.
Facts
The petitioners challenged Section 174(2) of the GST Act, 2017, which was previously upheld by the Kerala High Court and the Supreme Court. The Supreme Court has granted leave to appeal in a related matter.
Key Issues
The primary issue was the vires of Section 174(2) of the GST Act, 2017. The court considered the impact of a pending Supreme Court decision on this challenge.
Sections Cited
Section 174(2)
AI-generated summary — verify with the full judgment below
115 I Saggar Enterp
State of Punja
CORAM: H
H
Present: HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN Mr. Mukul Singla, Advocate for ***
RAKASH SHARMA, J.(Oral) sue raised in the present writ p of the GST Act, 2017. The sam 174(2) of the Kerala State Good en incorporated in Punjab State nd Haryana State Goods and Ser nge to vires of the said section w in bunch of cases which were d g the provisions as within the fr and also the action was held to b ment. ncerned assesses have assailed th in C.A. No.006724/2024, [SLP( CWP-34811-2024 (O&M) Date of Decision: 20.12.2024
…Petitioners
…Respondents NJEEV PRAKASH SHARMA NJAY VASHISTH the petitioner. ) petition is challenge to section me provision was incorporated as ds and Services Tax Act, 2017 as e Goods and Services Tax Act, rvices Tax Act, 2017. was laid before the High Court
The judgment continues below.
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