2020 (8) TMI 844 - HC - GST

Continuation of Bail - Constitutional Validity of Sections 69 and 132 of the CGST Act, 2017 - HELD THAT - It is directed that, till further orders, bail of the petitioner shall not be cancelled in the present case. List on 18th November, 2020.

Summary

Issues: Challenge to the validity of Sections 69 and 132 of the CGST Act, 2017.

The judgment pertains to a writ petition challenging the constitutionality of Sections 69 and 132 of the CGST Act, 2017. The petition argues that these sections are arbitrary, unreasonable, and fall beyond the legislative competence of the Parliament, thus being ultra vires the Constitution. The High Court has taken cognizance of the urgency expressed in the matter and conducted the hearing via video conferencing.

The court has issued notice to the respondents, with their advocates accepting the notice on their behalf. The court has directed the filing of counter-affidavits within four weeks and allowed for rejoinder-affidavits to be filed within four weeks thereafter. The Additional Solicitor General (ASG) informed the court about a similar case pending before the Supreme Court, where no coercive action was to be taken against the petitioner. In light of this, the court directed that no coercive action shall be taken against the petitioner in the present case until further orders.

The court has scheduled the next hearing for 18th November, 2020, and ordered the uploaded of the order on the website immediately. Additionally, a copy of the order is to be forwarded to the learned counsel through e-mail. The court has granted exemption in a separate application, subject to all just exceptions, and disposed of the application accordingly.