Ms Walia Construction Co vs. State Of Punjab And Others
Held
The High Court decided that the present writ petitions challenging Section 174(2) of the GST Act would be subject to the final outcome of the Supreme Court's decision in the T.S. Belaraman case. Interim orders passed in these cases will continue to operate.
Facts
The petitioner challenged Section 174(2) of the CGST Act, 2017, which was previously upheld by the Kerala High Court. The Supreme Court has granted leave to appeal a similar matter, T.S. Belaraman vs. The Commercial Tax Officer, and has continued interim orders.
Key Issues
The primary issue was the challenge to the vires of Section 174(2) of the GST Act. The court also considered the impact of ongoing Supreme Court proceedings on the present petitions.
Sections Cited
Section 174(2)
AI-generated summary — verify with the full judgment below
127 IN T
M/S WALIA
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 CONSTRUCTION CO. 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-34600-2024 (O&M) Date of decision : 19.12.2024
. . . Petitioner(s) nt bu
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.