Ms Kapsons Agencies PVT LTD vs. State Of Punjab And Others
Held
The High Court decided to dispose of the present petition in terms of its earlier judgment in a connected case. The challenge to Section 174(2) is made subject to the final outcome of the Supreme Court's decision in the T.S. Belaraman case.
Facts
The petitioner challenged Section 174(2) of the GST Act, 2017. This issue was previously adjudicated by the High Court in another case, which was then assailed before the Supreme Court.
Key Issues
The primary issue was the challenge to the vires of Section 174(2) of the GST Act, 2017. The court considered the pendency of a related matter before the Supreme Court.
Sections Cited
Section 174(2)
AI-generated summary — verify with the full judgment below
CWP-34951-2024 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 148 CWP-34951-2024
Decided on : 20.12.2024 M/s Kapsons Agencies Pvt. Ltd. . . . Petitioner(s) Versus State of Punjab and others . . . Respondent(s) CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJAY VASHISTH PRESENT: Mr. J.S. Bedi, Advocate for the petitioner(s). Mr. Saurabh Kapoor, Addl. AG, Punjab. **** SANJEEV PRAKASH SHARMA
, J. (Oral)
Notice of motion.
Mr. Saurabh Kapoor, Addl. AG, Punjab, accepts notice for the respondents - revenue.
Both the counsel are ad idem that the issue involved in the present petition stands finally adjudicated by this Court in CWP No. 18967 of 2020 (O&M) & other connected cases, titled as,“Tecnimont Spa India Project Office vs. State of Punjab and another”, decided on 10.12.2024, wherein, we have held as under:
“1. The issue raised in the present bunch of writ petitions is challenge to section 174(2) of the GST 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 Good
The judgment continues below.
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