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J.K. LAKSHMI CEMENT LTD. vs. UNION OF INDIA & OTHERS
(Chhattisgarh High Court)

Hon'ble Judges:

SANJAY K. AGRAWAL
RADHAKISHAN AGRAWAL
Pet. Counsel
N. Naha Roy
Res. Counsel
Ramakant Mishra

Petitioner / Applicant

J.K. LAKSHMI CEMENT LTD.
Respondent UNION OF INDIA & OTHERS
Court Chhattisgarh High Court
State

Chhatisgarh

Date Nov 14, 2024
Order No.

WPC No. 2460 of 2020

Citation

2024(11) TAXREPLY 11732
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ORDER

ORDER PER SANJAY K. AGRAWAL, J. 1. The petitioner herein has filed this writ petition challenging the constitutional validity of clauses (c) & (d) of Section 17 (5) of the Central Goods and Services Tax Act, 2017 (for short, ‘the CGST’ Act). 2. At the outset, Mr. Rahul Tamaskar, learned Government Advocate appearing for the State / respondents No. 2 & 3, submits that the constitutional validity of clauses (c) & (d) of Section 17 (5) of the CGST Act has been adjudicated by the Supreme Court in the matter of Chief Commissioner of Central Goods and Service Tax and others v. M/s Safari Retreats Private Ltd. and others 2024 INSC 756. 3. However, Mr. N. Naha Roy, learned counsel appearing for the petitioner, submits that the constitutional validity of the above provisions has already been adjudicated by the Supreme Court and held to be intra vires, therefore, the petitioner be granted liberty to raise the issue with regard to paragraph 10.2 of ....

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