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2025 (2) TMI 131 - HC - GSTChallenge to section 174 (2) of the GST Act 2017 - HELD THAT - Both the counsel are ad idem that the issue involved in the present petition stands finally adjudicated by this Court in TECNIMONT SPA INDIA PROJECT OFFICE M/S SADHIL ENTERPRISES PVT. LTD. M/S KHOSLA AGRO OVERSEAS M/S HORIZON GLOBAL LIMITED M/S SHARMA TRADING CO. M/S SHIV SHAKTI TRADING CO. M/S. THE BUDHLADA CO-OPERATIVE SUGAR MILLS LTD. STEEL MART KOHINOOR AGRO FOODS VERSUS STATE OF PUNJAB AND ANOTHER STATE OF HARYANA AND OTHERS UNION OF INDIA AND ANOTHER UNION TERRITORY OF CHANDIGARH AND ANOTHER. 2024 (12) TMI 1223 - PUNJAB AND HARYANA HIGH COURT wherein it was held that The challenge to section 174 (2) of the GST Act 2017 would be subject to the final outcome of the decision in the case of T.S. BELARAMAN VERSUS THE COMMERCIAL TAX OFFICER ORS. 2024 (5) TMI 1498 - SC ORDER . The observations and order passed above shall apply mutatis mutandis to the present case - petition disposed off.
The judgment from the Punjab and Haryana High Court, delivered by Hon'ble Justices Sanjeev Prakash Sharma and Sanjay Vashisth, addresses a writ petition concerning the challenge to Section 174(2) of the GST Act, 2017. The court notes that the issue has been previously adjudicated in "Tecnimont Spa India Project Office vs. State of Punjab and another," where the provisions were upheld as constitutional by the High Court of Kerala. This decision is currently under appeal in the Supreme Court in the case of "T.S. Belaraman vs. The Commercial Tax Officer and others," where leave has been granted, and interim orders restraining coercive action by the Revenue remain in effect.The High Court, therefore, disposes of the present writ petition, stating that the challenge to Section 174(2) will be subject to the Supreme Court's final decision in T.S. Belaraman. The interim orders previously issued by the High Court will continue until the Supreme Court resolves the matter. All pending applications related to the writ petition are also disposed of in line with this decision.
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