Ms Nav Bharat Roller And Flour Mills vs. State Of Punjab And Others
Held
The High Court decided to dispose of the present writ petition subject to the final outcome of a Supreme Court case (T.S. Belaraman vs. The Commercial Tax Officer) which is examining a similar challenge. Interim orders from the Supreme Court are to continue.
Facts
The petitioner challenged the vires of Section 174(2) of the GST Act, 2017, which was incorporated from the Kerala State Goods and Services Tax Act, 2017. This section was previously upheld by the High Court and the Supreme Court.
Key Issues
The primary issue was the constitutional validity of Section 174(2) of the GST Act, 2017. The court considered the ongoing Supreme Court proceedings on this matter.
Sections Cited
Section 174(2)
AI-generated summary — verify with the full judgment below
CWP-3497
I 153
M/s Nav B State of P
CORAM
PRESENT
SANJEE 1. 2. behalf of 3. section 17 as section has been and Harya
Cha of Kerala holding th
73-2024(O&M)
IN THE HIGH COURT OF PU AT CHANDI
Bharat Roller and Flour Mills
Versus Punjab and others
M: HON’BLE MR. JUSTICE S HON'BLE MR. JUSTICE S T: Mr. J.S. Bedi, Advocate for the petitioner(s). Mr. Sourabh Kapoor, Addl. A **** V PRAKASH SHARMA, J. (O Notice of motion. Mr. Saurabh Kapoor, Addl. respondents/State. The issue raised in the pre 74(2) of the GST Act, 2017. Th n 174(2) of the Kerala State Goo incorporated in Punjab State G ana State Goods and Services Ta allenge to vires of the said sectio in bunch of cases which were d he provisions as within the frame UNJAB AND HARYANA IGARH
CWP-34973-2024
Decided on : 20.12.20
. . . Petitioner s
. . . Responden SANJEEV PRAKASH SHARM SANJAY VASHISTH A.G., Punjab. Oral) . A.G., Punjab, accepts notice esent writ petition is challenge he same provision was incorpora ods and Services Tax Act, 2017 Goods and Services Tax Act, 20 ax Act, 2017. on was laid before the High
The judgment continues below.
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