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NARINDER CHUGH vs. UNION OF INDIA AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

RAJAN GUPTA
KARAMJIT SINGH
Pet. Counsel
Mukul Rohatgi
Jagmohan Bansal
Res. Counsel
Sourabh Goel
Ranya Bains

Petitioner / Applicant

NARINDER CHUGH
Respondent UNION OF INDIA AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Mar 12, 2021
Order No.

CWP-1393-2021

Citation

2021(3) TAXREPLY 4010
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ORDER

The petitioner has filed the writ petition challenging the vires of Sections 69 and 132 of Central Goods and Services Tax Act 2017 (hereinafter to be referred as ‘the Act of 2017’). He has inter alia prayed for interim relief during the pendency of the writ petition as non-bailable warrants have been issued by the competent authority. His apprehension is that as he appears before the concerned authority, he may be taken in custody. Mr. Rohatgai, learned Senior Counsel for the petitioner has relied upon the orders passed by this Court in CWP-13995-2020 titled as M/s Stalwart Alloys India Pvt. Ltd. & Ors. vs. Union of India and Ors., dated 9.9.2020, wherein direction was given to the competent authority not to take coercive action during the pendency of the petition. Learned Senior Counsel has also raised number of other legal issues particularly powers of the Legislature to enact laws under Article 246-A of the Constitution of India, which is speci....

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