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GM INFINITE DWELLING (INDIA) PRIVATE LIMITED vs. UNION OF INDIA, THE DEPUTY DIRECTOR, DIRECTORATE GENERAL OF GOODS AND SERVICES TAX
(Madras High Court)

Hon'ble Judges:

S.MANIKUMAR
SUBRAMONIUM PRASAD
Pet. Counsel
J.shankar Raman
Res. Counsel
V.sundareswaran

Petitioner / Applicant

GM INFINITE DWELLING (INDIA) PRIVATE LIMITED
Respondent UNION OF INDIA, THE DEPUTY DIRECTOR, DIRECTORATE GENERAL OF GOODS AND SERVICES TAX
Court Madras High Court
State

Tamilnadu

Date Mar 14, 2019
Order No.

W.P.No.7109 of 2019 And WMP No.7830 of 2019

Citation

2019(3) TAXREPLY 2292
Original Order
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ORDER

On 13.03.2019, we passed the following order. "Petitioner has sought for a writ of declaration, declaring that Section 174 of the Central Goods and Service Tax Act, 2017, as ultra vires, to Section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 and Articles 246 A, 269 A and 279 A of the Constitution of India and therefore, unenforceable and has no effect, in so far as the petitioner is concerned. 2. Inviting the attention of this Court to Section 19 of the Constitution (One Hundred and First Amendment), Act, 2016, Mr.J.Shankar Raman, learned counsel for the petitioner submitted that after the said amendment, no action can be instituted, continued or enforced and therefore, no investigation inquiry (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears can be made. 3. According to him, Constitution of India was amended on 8th September 2016 and reading of Section 19 of the Consti....

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