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GARG RICE MILLS AND OTHERS vs. STATE OF PUNJAB & OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

SANJEEV PRAKASH SHARMA
SANJAY VASHISTH
Pet. Counsel
Sandeep Goyal
Nazuk Singhal
Rishab Singla
Res. Counsel
Suman Jain
Shubham Jain

Petitioner / Applicant

GARG RICE MILLS AND OTHERS
Respondent STATE OF PUNJAB & OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Mar 12, 2025
Order No.

CWP-1138-2024 (O&M)

Citation

2025(3) TAXREPLY 12815
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ORDER

SANJEEV PRAKASH SHARMA, J. 1. This bunch of Writ Petitions, which have been tagged together by the orders of this Court from time to time, raises important questions of law which is to be decided commonly. 2. In some of the Writ Petitions, challenge to the vires of Section 168 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act of 2017) has been made, and in the other cases, the notifications issued under Section 168-A of the Act of 2017 are subject matter of challenge. The third bunch is of those Writ Petitions wherein aforesaid points have not been raised, the notices issued to them have been belatedly have been challenged. 3. It would be apposite to notice the contentions raised by the various counsel for the parties which are as under :- 4. Mr. Deepak Gupta, learned counsel appearing on behalf of the petitioner(s) has submitted that the Parliament introduced and passed Central Goods and Services Tax Bill No. 57 of 2017 as Money Bil....

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