Ms Good Morning Flour Mills vs. State Of Punjab And Others
Held
The High Court decided to dispose of the writ petitions by making them subject to the final outcome of the Supreme Court's decision in the case of T.S. Belaraman. Interim orders passed in similar cases were directed to continue operating.
Facts
The petitioners challenged the constitutional validity of Section 174(2) of the CGST Act, 2017, which was incorporated from the Kerala State Goods and Services Tax Act, 2017. This challenge was based on a previous High Court decision and an ongoing appeal before the Supreme Court.
Key Issues
The primary issue was the constitutional validity of Section 174(2) of the GST Act. The court also considered the impact of pending Supreme Court proceedings on the present writ petitions.
Sections Cited
Section 174(2)
AI-generated summary — verify with the full judgment below
139 IN T
M/S GOOD M
STATE OF P
CORAM: H
H
Present: M
M
*
SANJEEV P
N
M respondents.
B present petiti of 2020 (O&M Punjab and under:
“1. T challen provisi Goods Punjab Goods
C THE HIGH COURT OF PUNJ AT CHANDIGA C D MORNING FLOUR MILLS Ver PUNJAB AND OTHERS HON’BLE MR. JUSTICE SAN HON'BLE MR. JUSTICE SAN Mr. J.S. Bedi, Advocate for the p Mr. Saurabh Kapoor, Addl. A.G **** PRAKASH SHARMA, J. (Oral) Notice of motion. Mr. Saurabh Kapoor, Addl. Both the counsel are ad idem ion stands finally adjudicated by M), titled as, “Tecnimont Spa I another”, decided on 10.12.20 The issue raised in the presen nge to section 174(2) of the ion was incorporated as section and Services Tax Act, 2017 a b State Goods and Services Tax A and Services Tax Act, 2017. Challenge to vires of the said JAB AND HARYANA ARH CWP-34647-2024 (O&M) Date of decision : 19.12.2024
. . . Petitioner(s) nt
The judgment continues below.
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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.