M/S A S Engineers vs. State Of Punjab And Others
Held
The High Court decided that the challenge to Section 174(2) of the GST Act would be subject to the final outcome of the Supreme Court's decision in the case of T.S. Belaraman. Interim orders passed in similar cases would continue to operate.
Facts
The petitioner challenged the constitutional validity of Section 174(2) of the CGST Act, 2017. This issue was previously adjudicated by the Kerala High Court and subsequently by the Supreme Court in a related matter.
Key Issues
The primary issue was the constitutional validity of Section 174(2) of the GST Act, 2017. 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
123 IN T
M/S A.S. EN 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 NGINEERS
Versus PUNJAB AND OTHERS HON’BLE MR. JUSTICE SAN HON'BLE MR. JUSTICE SAN Mr. Rishab Singla, Advocate for 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-34579-2024 (O&M) Date of decision : 19.12.2024
. . . Petitioner(s)
. . . Respondent(s) nt bunc
The judgment continues below.
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