2021 (2) TMI 79 - HC - GST

Vires of Section 69 and 132 of the CGST Act, 2017 - HELD THAT - Issue notice. Mr. Aditya Shekhar, Advocate accepts notice on behalf of Union of India. Mr. Abhishek Jain, Advocate accepts notice on behalf of Respondent No. 2 and 3.

Summary

Issues:
Challenge to the vires of Section 69 and 132 of the CGST Act, 2017; Seeking interim direction to prevent coercive action against the petitioner.

Analysis:
The petitioner filed a petition challenging the validity of Section 69 and 132 of the CGST Act, 2017, and sought an interim direction to prevent coercive action by the respondents. The court noted a recent decision in a similar case where interim relief was denied. The learned ASG informed the court about another case where interim protection was refused. The petitioner's counsel argued that the present case had distinct facts not covered by the previous judgments.

The court decided to hear from the respondents before addressing the interim relief application, issuing notice to them. Advocates representing the Union of India and Respondent No. 2 and 3 accepted the notice. The respondents were granted two weeks to file a counter affidavit, with a provision for the petitioner to file a rejoinder within two weeks thereafter. The case was listed for further proceedings on 18th March 2021 along with related matters.