Disposed

Ms Elite Enterprises v. State of Punjab and Others

Punjab & Haryana HC20 Dec 2024CWP/34892/2024

Case brief

AI extract

What is this about?

Writ petitions challenging the vires of section 174(2) of the GST Act, 2017 were disposed of in view of the Supreme Court having granted leave in T.S. Belaraman. Recovery proceedings against the petitioners were stayed until the Supreme Court decides that matter, with interim orders continuing.

What did the court decide?

Writ petitions disposed subject to outcome of T.S. Belaraman; recovery proceedings stayed till then and interim orders continued.

Ms Elite Enterprises Vs State of Punjab and… — GST and Indirect Tax | Punjab & Haryana HC (2024)

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T he issue raised in the prese n t writ petition is challenge t o section 174(2) of the GST Act, 2017. The sa m e provision was incorporated a s section 174( 2 ) of the Kerala State Goods an d Services Tax Act, 2017 as ha s been incorpo r ated in Punjab State Goods a n d Services Tax Act, 2017 an d Haryana Stat e Goods and Services Tax Act, 2 0 17.

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C hallenge to vires of the said s e ction was laid before the Hig h Court of Ke r ala in bunch of cases which were decided in favour of th e Revenue hol d ing the provisions as within th e framework of the Constitutio n of India, and also the action was held to b e within the competence of th e department.

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T he concerned assesses have a s sailed the judgment before th e Supreme Co u rt in C.A. No.006724/2024, [SLP(C) No.640/2023] titled as T.S. Belaraman vs. The Commercial Tax Officer and others along wit h connected S L Ps, wherein leave has been gra n ted vide order dated 14.05.202 4 .

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RAJESH KUMAR 2025.01.08 16:24 I attest the accuracy and authenticity of this order/judgment.

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By interim order, the Revenue was restrained from taking any coercive steps, which has been directed to be continued by the Supreme Court while granting leave.

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Now since the Supreme Court has granted leave, final adjudication will have to be done by the Supreme Court on the said issue.

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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).

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Till the disposal of the SLP in T.S. Belaraman (supra) by the Supreme Court, recovery proceedings in respect of concerned petitioners shall remain stayed and the interim order 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 (supra).

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Writ Petition stands disposed of as above.

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All pending applications also stand disposed of.

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RAJESH KUMAR 2025.01.08 16:24 I attest the accuracy and authenticity of this order/judgment.

Ms Elite Enterprises v. State of Punjab and Others

Case brief

What is this about?

What did the court decide?

Ms Elite Enterprises v. State of Punjab and Others

Case brief

What is this about?

What did the court decide?

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