Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases GST GST + HC GST - 2025 (3) TMI HC This

  • Login
  • Cases Cited
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2025 (3) TMI 766 - HC - GST


The Punjab and Haryana High Court, presided over by Hon'ble Justices Sanjeev Prakash Sharma and Sanjay Vashisth, addressed a writ petition concerning the challenge to Section 174(2) of the GST Act, 2017. The issue had been previously adjudicated in the case "Tecnimont Spa India Project Office vs. State of Punjab and another," where the court upheld the provision as constitutional and within the department's competence.The petitioners had challenged the vires of Section 174(2) in various state GST Acts, similar to a prior case in Kerala, which was decided in favor of the Revenue. The Kerala High Court's decision was appealed to the Supreme Court in "T.S. Belaraman vs. The Commercial Tax Officer and others," where the Supreme Court granted leave and issued an interim order restraining the Revenue from taking coercive steps.In light of the Supreme Court's pending final adjudication in T.S. Belaraman, the High Court decided to dispose of the current writ petition, directing that the challenge to Section 174(2) remains subject to the Supreme Court's final decision. The interim orders previously issued by the High Court will continue to operate until the Supreme Court's resolution. All pending applications were disposed of accordingly.

 

 

 

 

Quick Updates:Latest Updates