Lalit Ispat Udyog vs. State Of Punjab And Another
Held
The Court decided to dispose of the writ petition, making the challenge to Section 174(2) subject to the final outcome of a Supreme Court case (T.S. Belaram vs. The Commercial Tax Officer). Recovery proceedings were to remain stayed pending the Supreme Court's decision.
Facts
The petitioners challenged Section 174(2) of the GST Act, 2017, which was also incorporated in the Kerala and Haryana State GST Acts. This challenge was based on a previous High Court decision that held similar provisions to be within the constitutional framework and competent for the department.
Key Issues
The primary issue was the validity and constitutionality of Section 174(2) of the GST Act, 2017, and its incorporation into state GST laws. The court considered the impact of ongoing Supreme Court litigation on this provision.
Sections Cited
Section 174(2)
AI-generated summary — verify with the full judgment below
CWP-34052-202 161 IN TH LALIT ISPAT
STATE OF P CORAM: H
H Present: M
f
M SANJEEV P
The iss 174(2) section has bee 2017 an 2. Notice
Mr. Sau State.
Challen Kerala holding India, a departm
The con Court i 24 (O&M) HE HIGH COURT OF PUNJA **** HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN **** Mr. Kapish Chawla, Advocate for the petitioners. Mr. Saurabh Kapoor, Addl. A.G. **** RAKASH SHARMA, J.(Oral) sue raised in the present writ p of the GST Act, 2017. The sam 174(2) of the Kerala State Good en incorporated in Punjab State nd Haryana State Goods and Ser of motion. urabh Kapoor, Addl. A.G., Pun nge to vires of the said section w in bunch of cases which were d g the provisions as within the fr and also the action was held to b ment. ncerned assesses have assailed th in C.A. No.006724/2024, [SLP( AB AND HARYANA AT RH CWP-34052-2024 (O&M) Date of Decision: 17.12.2024 . . . . Petitioner . . . . Respondents NJEEV PRAKASH SHARMA NJAY VASHISTH ., Punjab. ) petition is challenge to section me provision was incorporated as ds and Services Tax Act, 2017 as e Goods and Service
The judgment continues below.
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