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NOBLE LOGISTICS PVT. LTD. vs. THE UNION OF INDIA & OTHERS
(Madras High Court)

Hon'ble Judges:

R. SURESH KUMAR
C. SARAVANAN
Pet. Counsel
G.natarajan
Res. Counsel
A.p.srinivas

Petitioner / Applicant

NOBLE LOGISTICS PVT. LTD.
Respondent THE UNION OF INDIA & OTHERS
Court Madras High Court
State

Tamilnadu

Date Oct 30, 2024
Order No.

W. P. Nos. 15932 and 23572 of 2022 And W. M. P. Nos. 15234 of 2022

Citation

2024(10) TAXREPLY 11674
Original Order
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ORDER

COMMON ORDER R. SURESH KUMAR, J. In W.P.No.15932 of 2022, a show cause notice issued against the petitioner has been under challenge. 2. In W.P.No.23572 of 2022, the provisions, namely, Section17(5)(d) of the CGST Act, 2017 and Section 17(5)(d) of the TNGST Act, 2017 are under challenge. 3. Insofar as the prayer sought for in W.P.No.23572 of 2022, i.e., the validity of the said provisions of both CGST and TNGST Act is concerned, it is brought to our notice by the learned counsel appearing for both sides that, by the recent decision of the Hon'ble Supreme Court dated 03.10.2024, in the matter of Chief Commissioner of Central Goods and Service Tax and Others Vs. M/s.Safari Retreats Private Limited and Others in Civil Appeal No.2948 of 2023 etc., batch, the Hon'ble Supreme Court has upheld the validity of the said provisions. The conclusion by the Hon'ble Supreme Court in the said decision, reads thus: "64. As we are upholding th....

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