2025 (3) TMI 766

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..... ject Office vs. State of Punjab and another [2024 (12) TMI 1223 - PUNJAB AND HARYANA HIGH COURT] wherein it was held that 'we propose to dispose of all these writ petitions and direct 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 [2024 (5) TMI 1498 - SC ORDER].' This Writ Petition also disposed .....

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..... 2017. The same provision was incorporated as section 174(2) of the Kerala State Goods and Services Tax Act, 2017 as has been incorporated in Punjab State Goods and Services Tax Act, 2017 and Haryana State Goods and Services Tax Act, 2017. 2. Challenge to vires of the said section was laid before the High Court of Kerala in bunch of cases which were decided in favour of the Revenue holding the p .....

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..... adjudication will have to be done by the Supreme Court on the said issue. 5. Keeping in view thereto, we propose to dispose of all these writ petitions and direct 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 (supra). 6. Till the disposal of the SLP in T.S. Belaraman (supra) by the Supreme Court, .....

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