#section 174(2)

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Challenge to Section 174(2) of GST Act kept open, petitions disposed of subject to Supreme Court’s final decision

Case Title: Tecnimont SPA India Project Office & Ors. v. State of Punjab & Ors.Court: High Court of Punjab and Haryana, ChandigarhPetition Nos.: CWP-18967-2020 (O&M) and 65 connected casesDate of Judgement: 10 December 2024Category of Dispute: Constitutional validity – transitional provisions under GSTRelevant Section: Section 174(2), CGST Act 2017 / State GST Acts (Punjab & Haryana) Facts…

Challenge to Section 174(2) of GST Act kept open, petitions disposed of subject to Supreme Court’s final decision

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Challenge to Section 174(2) of Punjab GST Act kept pending subject to Supreme Court’s final verdict in T.S. Belaraman; interim protection for taxpayers to continue

Case Title: Super Tech Forgings (India) Pvt. Ltd. vs. State of Punjab and othersCourt: High Court of Punjab and Haryana, ChandigarhPetition No.: CWP-34954-2024Date of Judgment: 20 December 2024Category of Dispute: Constitutional Validity – Transitional Provisions under GSTRelevant Section: Section 174(2), Punjab State Goods and Services Tax Act, 2017 (pari materia with Section 174(2) of CGST Act,…

Challenge to Section 174(2) of Punjab GST Act kept pending subject to Supreme Court’s final verdict in T.S. Belaraman; interim protection for taxpayers to continue

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Challenge to Section 174(2) of SGST Acts kept pending—High Court disposes petitions, making validity subject to Supreme Court’s decision in T.S. Belaraman v. Commercial Tax Officer

Case Title: Tecnimont SPA India Project Office & Others v. State of Punjab & OthersCourt: High Court of Punjab and Haryana, ChandigarhPetition No.: CWP-18967-2020 (O&M) and connected 65 petitionsDate of Judgment: 10.12.2024Category: Constitutional Validity – Transitional Provisions under GSTRelevant Section: Section 174(2) of the Punjab/Haryana State Goods and Services Tax Acts, 2017…

Challenge to Section 174(2) of SGST Acts kept pending—High Court disposes petitions, making validity subject to Supreme Court’s decision in T.S. Belaraman v. Commercial Tax Officer