HC upheld the constitutional validity of GST Circulars No. ...

Constitutional Validity of GST Circulars Upheld Against Procedural Challenges by Third-Party Petitioner Under CGST Act 2017

February 7, 2025

Case Laws     GST     HC

HC upheld the constitutional validity of GST Circulars No. 3/3/2017 and 31/05/2018, dismissing challenges to their procedural legitimacy. The petitioner, lacking direct connection to the investigated firms, failed to establish standing. The court emphasized that challenges to administrative actions, particularly Show Cause Notices (SCNs), require concrete evidence of legal violations. Given the gravity of allegations involved, the court found no justifiable grounds to interfere with ongoing SCN proceedings under CGST Act, 2017. The determination of proper officers for GST functions was deemed valid within statutory framework. Petition dismissed, affirming administrative authority's procedural compliance.

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