Oct 13, 2025
Challenge to Section 174(2) of Punjab GST Act kept pending till Supreme Court’s final decision in T.S. Belaraman case; interim protection to taxpayers continued
Case Title: M/s Good Morning Flour Mills v. State of Punjab and OthersCourt: High Court of Punjab and Haryana at ChandigarhPetition No.: CWP-34647-2024 (O&M)Date of Judgment: 19.12.2024Category: Constitutional validity – Transitional Provisions under GSTRelevant Section: Section 174(2) of the Punjab State GST Act, 2017 (pari materia with Section 174(2) of the CGST Act, 2017) Facts (Paras 1–3,…