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2024 (12) TMI 1223 - HC - GSTChallenge to section 174 (2) of the GST Act, 2017 - 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 . Till the disposal of the SLP in T.S. Belaraman by the Supreme Court, interim orders passed by this Court in all the respective cases shall continue to operate, which shall be subject to the final decision to be rendered by the Supreme Court in T.S. Belaraman. Petition disposed off.
Issues:
Challenge to section 174(2) of the GST Act, 2017. Analysis: The High Court dealt with a bunch of writ petitions challenging the validity of section 174(2) of the GST Act, 2017, which is identical to the provision in the Kerala State Goods and Services Tax Act, 2017, Punjab State Goods and Services Tax Act, 2017, and Haryana State Goods and Services Tax Act, 2017. Previous cases in Kerala upheld the provision as constitutional and within the department's competence. The concerned assesses appealed to the Supreme Court in a related case, where leave was granted and coercive actions were restrained pending the final decision. The High Court had issued interim orders in the present cases awaiting the Supreme Court's decision. Now that the Supreme Court has granted leave, the High Court directed that the challenge to section 174(2) of the GST Act, 2017 would be subject to the final outcome in the Supreme Court's decision in the related case. The High Court disposed of the writ petitions, maintaining the interim orders until the Supreme Court's final decision. This judgment clarifies that the final adjudication on the challenge to section 174(2) of the GST Act, 2017 will be done by the Supreme Court in a related case. The High Court decided to wait for the Supreme Court's decision and maintained the interim orders passed in the present cases until the Supreme Court's final decision. All pending applications were also disposed of in line with this decision. The High Court's approach ensures consistency and alignment with the Supreme Court's proceedings, providing clarity and direction for the parties involved in the writ petitions.
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