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2021 (5) TMI 420 - HC - GSTConstitutional vires of Section 16(2)(c) of CGST Act as also Rule 36(4) and 86A(1)(b) of the CGST Rules, 2017 - HELD THAT - Petitioner informed that there are other petitions pending adjudication before this Court, which raise issues, that are similar to the ones, that subsist in the instant writ petition. Issue Notice.
Issues: Challenge to the constitutional vires of Section 16(2)(c) of the Central Goods and Service Tax Act, 2017, Rule 36(4), and 86A(1)(b) of the Central Goods and Service Tax Rules, 2017.
Analysis: 1. Exemption from Filing Attested Affidavits: The court allowed the prayer for exemption from filing attested affidavits along with the writ petition, subject to the petitioners submitting the attested affidavits within three days of the court's normal functioning resuming. The application was disposed of accordingly. 2. Challenge to Constitutional Vires: The petition challenged the constitutional validity of Section 16(2)(c) of the CGST Act, Rule 36(4), and 86A(1)(b) of the CGST Rules. The petitioner's counsel informed the court about other pending petitions raising similar issues. Consequently, the court issued notice to the respondents, who accepted the notice on behalf of the Union of India and other parties. The court directed the filing of counter-affidavits within four weeks and set a date for listing the petition along with related writ petitions. This judgment reflects the court's consideration of the exemption request for filing attested affidavits and the initiation of proceedings regarding the constitutional validity of specific provisions under the CGST Act and Rules. The court's decision to allow the exemption subject to certain conditions demonstrates a balanced approach to procedural matters, ensuring compliance while accommodating practical considerations. The issuance of notice and directions for filing affidavits and listing the petition for further proceedings indicate a systematic and structured approach to addressing the substantive legal issues raised in the petition.
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