Ms Elite Enterprises vs. State Of Punjab And Others
Held
The High Court decided to dispose of the writ petitions, making the challenge to Section 174(2) subject to the final outcome of the Supreme Court's decision in the T.S. Belaraman case. Recovery proceedings for the petitioners are stayed until the Supreme Court's decision.
Facts
The writ petition challenged the constitutional validity of Section 174(2) of the GST Act, 2017, which was previously upheld by the Kerala High Court. The Supreme Court has granted leave to appeal in a related matter concerning the same provision.
Key Issues
The primary issue was the constitutional validity of Section 174(2) of the GST Act, 2017. The court considered the impact of a pending Supreme Court appeal on this issue.
Sections Cited
Section 174(2)
AI-generated summary — verify with the full judgment below
132 I M/s Elite Ente
State of Punja
CORAM: H
H
Present: HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN Mr. J.S. Bedi, Advocate for the p ***
RAKASH SHARMA, J.(Oral) The issue raised in the presen ) of the GST Act, 2017. The sam 2) of the Kerala State Goods and rated in Punjab State Goods an e Goods and Services Tax Act, 20 Challenge to vires of the said se rala in bunch of cases which ding the provisions as within the also the action was held to be The concerned assesses have as urt in C.A. No.006724/2024, [SL vs. The Commercial Tax Off LPs, wherein leave has been gran NJAB AND HARYANA ARH CWP-34892-2024 (O&M) Date of Decision: 20.12.2024
…Petitioner
…Respondents NJEEV PRAKASH SHARMA NJAY VASHISTH petitioner. ) nt writ petition is challenge to me provision was incorporated as d Services Tax Act, 2017 as has nd Services Tax Act, 2017 and 017. ection was laid befor
The judgment continues below.
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