M/S Suruchi Sharma vs. Union Of INDIA And Others
Held
The High Court decided that the challenge to Section 174(2) of the GST Act, 2017, would be subject to the final outcome of the Supreme Court's decision in the case of T.S. Belaraman. Interim orders would continue until the Supreme Court's final verdict.
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 appealed to the Supreme Court.
Key Issues
The primary issue was the validity of Section 174(2) of the GST Act, 2017, and whether the High Court's decision should await the Supreme Court's final adjudication on the matter.
Sections Cited
Section 174(2)
AI-generated summary — verify with the full judgment below
CWP-34331-2024 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 141 CWP-34331-2024
Decided on : 18.12.2024 M/s Suruchi Sharma . . . Petitioner(s) Versus Union of India and others . . . Respondent(s) CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJAY VASHISTH PRESENT: Mr. Mukul Singla, Advocate for Mr. Chetan Jain, Advocate for the petitioner(s). Mr. Sourabh Goel, Sr. Standing Counsel for the respondent(s) – revenue. **** SANJEEV PRAKASH SHARMA
, J. (Oral)
Notice of motion.
Mr. Sourabh Goel, Sr. Standing Counsel, 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 Stat
The judgment continues below.
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