2020 (8) TMI 631 - HC - GST

Constitutionality and Legality of Section 171 of the Central Goods and Services Tax Act, 2017 and Rule 126 of the Central Goods and Services Tax Rules, 2017 - HELD THAT - Since the legality and validity of the aforesaid Section and Rules have been challenged in a batch of connected matters, which have been tagged with the present writ petition, present application is allowed and the amended writ petition is taken on record. List on 3rd November, 2020 along-with W.P. (C) 10999/2018 and other connected matters for final hearing.

Summary

Issues:
1. Amendment of writ petition challenging constitutionality and legality of Section 171 of the Central Goods and Services Tax Act, 2017 and Rule 126 of the Central Goods and Services Tax Rules, 2017.
2. Constitutional validity and legality of Section 171 CGST Act, Rules 126, 127, and 133 of the CGST Rules.

Analysis:
1. The judgment addresses the application for amendment of the writ petition, seeking to challenge the constitutionality and legality of Section 171 of the Central Goods and Services Tax Act, 2017, and Rule 126 of the Central Goods and Services Tax Rules, 2017. The court allows the amendment, considering that similar challenges have been raised in connected matters tagged with the present petition. Respondents are granted four weeks to file counter-affidavits, followed by an additional four weeks for any rejoinder-affidavits. The application is disposed of with these directions.

2. In another matter, the court notes the involvement of constitutional validity and legality issues concerning Section 171 of the CGST Act, along with Rules 126, 127, and 133 of the CGST Rules. Consequently, notice is issued to the learned Attorney General. Counsel for both parties agree to frame issues related to constitutional validity, legality, and interpretation of the CGST Act and Rules by consensus. They appoint specific counsels as coordinators and agree on timelines for preparing draft issues, filing written submissions, and compiling relevant judgments. The case is listed for final hearing on a specified date, with interim orders to continue until then. The court cancels any previously fixed dates and directs the immediate uploading of the order on the website, with copies sent to counsels via email.

This detailed analysis of the judgment provides a comprehensive overview of the issues addressed, the decisions made, and the procedural steps taken by the court in response to the legal challenges presented in the cases.