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2020 (7) TMI 198 - HC - GSTAnti Profiteering Proceedings - Constitutional validity and legality of Section 171 of the Central Goods and Services Tax Act, 2017 and/or Rule 126 of the Central Goods and Services Tax Rules, 2017 - HELD THAT - This Court is of the opinion that in order to take a holistic view it would be appropriate to hear all the aforesaid matters together. Accordingly, Registry is directed to list the present case as well as all connected matters on 24th August, 2020.
Issues:
Consolidation of cases involving constitutional validity and legality of Section 171 of the Central Goods and Services Tax Act, 2017 and/or Rule 126 of the Central Goods and Services Tax Rules, 2017. Analysis: The High Court received a writ petition by transfer pursuant to an order from the Apex Court. Since neither party was present, a default notice was issued to the petitioner and respondent no. 5. Mr. Ravi Prakash, representing respondent nos. 1, 2, and 4, highlighted that thirty-three matters involve the constitutional validity and legality of Section 171 of the CGST Act, 2017, and/or Rule 126 of the CGST Rules, 2017. These matters included cases such as M/S J.P. & SONS, MASCOT BUILDCON, HINDUSTAN UNILEVER LIMITED, and others, each scheduled for different dates in 2020. The Court decided that to ensure a comprehensive approach, it was appropriate to hear all connected matters together. Therefore, the Registry was directed to list the present case along with all related matters on 24th August 2020. The order was to be uploaded on the website immediately, and a copy was to be sent to the learned counsel via email. This decision aimed at a consolidated hearing for a holistic view of the issues involved in the cases concerning the constitutional validity and legality of the specified sections and rules under the CGST Act and Rules. This detailed analysis of the judgment showcases the procedural steps taken by the High Court to address the consolidation of multiple cases involving similar legal issues. The decision to hear all related matters together demonstrates the Court's intent to ensure a comprehensive and efficient resolution of the constitutional validity and legality concerns surrounding Section 171 of the CGST Act, 2017, and Rule 126 of the CGST Rules, 2017.
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