TMI Blog2025 (2) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvolved in the present petition stands finally adjudicated by this Court in CWP No. 18967 of 2020 (O&M), titled as, "Tecnimont Spa India Project Office vs. State of Punjab and another", decided on 10.12.2024, wherein, we have held as under: "1. The issue raised in the present bunch of writ petitions is challenge to section 174(2) of the GST Act, 2017. The same provision was incorporated as secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was restrained from taking any coercive steps, which has been directed to be continued by the Supreme Court while granting leave. 4. In the present bunch of cases, we have also passed similar interim orders and had posted these cases for waiting for the decision of the Supreme Court. However, now since the Supreme Court has granted leave, final adjudication will have to be done by the Supreme C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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