Vishal Chauhan vs. State Of Haryana And Others

Facts

The petitioner, Vishal Chauhan, filed a writ petition before the Punjab & Haryana High Court challenging the vires of Sections 69 and 132 of the Haryana Goods and Services Tax Act, 2017 (HGST Act). The petitioner contended that these provisions were arbitrary, unreasonable, beyond legislative competence, and ultravires the Constitution of India. He sought to quash proceedings initiated against him under these sections. The respondents, State of Haryana and others, argued that the challenge to the vires of Sections 69 and 132 of the HGST Act was unsustainable in light of a Supreme Court judgment.

Held

The Court held that the challenge to the vires of Sections 69 and 132 of the HGST Act was unsustainable, as this aspect was covered by the Supreme Court's judgment in Radhika Agarwal vs. Union of India and others. Therefore, the prayer to quash these provisions was rejected. The Court granted liberty to the petitioner to avail other remedies available to him in accordance with law concerning any other prayers made in the writ petition. The Court did not decide any other issues beyond the vires of the specified sections.

Key Issues

1. Whether Sections 69 and 132 of the Haryana Goods and Services Tax Act, 2017, are ultravires the Constitution of India, arbitrary, and unreasonable, and beyond the legislative competence of the State Legislature? (Question of law) Petitioner's contention: The petitioner argued that Sections 69 and 132 of the HGST Act were unconstitutional and sought to quash proceedings initiated under them. Revenue's contention: The respondents (State of Haryana and others) contended that the challenge to the vires of Sections 69 and 132 of the HGST Act was unsustainable, relying on the judgment of the Hon'ble Supreme Court in Radhika Agarwal vs. Union of India and others, 2025 (2) TMI 1162-Supreme Court (LB).