Mohit Joshi vs. Union Of INDIA And Others

Facts

The petitioner, Mohit Joshi, filed a writ petition before the High Court of Punjab & Haryana 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 the proceedings initiated against him under these sections. The respondents, Union of India 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 judgment of the Hon'ble Supreme Court in Radhika Agarwal vs. Union of India and others. The Court therefore negated the challenge to the vires of these sections and rejected the prayer in this respect. The petitioner was granted liberty to avail remedies available to him in accordance with law concerning other prayers made in the writ petition. The writ petition was disposed of on this basis.

Key Issues

1. Whether Sections 69 and 132 of the Haryana Goods and Services Tax Act, 2017, are ultra vires the Constitution of India, arbitrary, and unreasonable, thereby challenging the legislative competence of the State legislature? Petitioner's contention: The petitioner argued that the aforementioned sections of the HGST Act were unconstitutional and beyond the legislative powers of the State. Revenue's contention: The respondents 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).