M/S Bhullar Electrical Works vs. Union Of INDIA And Others
Held
The High Court disposed of the writ petition, stating that the challenge to Section 174(2) would be subject to the final outcome of the Supreme Court's decision in the T.S. Belaraman case. Interim orders would continue until then.
Facts
The petitioner challenged Section 174(2) of the GST Act, 2017. This section's validity was previously upheld by the Kerala High Court and is currently under appeal before the Supreme Court.
Key Issues
The primary issue was the validity of Section 174(2) of the GST Act, 2017, which was pending adjudication before the Supreme Court.
Sections Cited
Section 174(2)
AI-generated summary — verify with the full judgment below
CWP-34075-2024 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 169 CWP-34075-2024
Decided on : 17.12.2024 M/s Bhullar Electrical Works . . . 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. Sandeep Goyal, Advocate and Mr. Rishab Singla, Advocate for the petitioner(s). Mr. Sourabh Goel, Sr. Standing Counsel for respondents No.1 to 4. **** SANJEEV PRAKASH SHARMA
, J. (Oral)
Notice of motion.
Mr. Sourabh Goel, Sr. Standing Counsel, accepts notice for respondents No.1 to 4 – 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
The judgment continues below.
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