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SUPER TECH FORGINGS (INDIA) PVT. LTD. vs. STATE OF PUNJAB AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

SANJEEV PRAKASH SHARMA
SANJAY VASHISTH
Pet. Counsel
J.s. Bedi
Res. Counsel
Saurabh Kapoor

Petitioner / Applicant

SUPER TECH FORGINGS (INDIA) PVT. LTD.

Respondent STATE OF PUNJAB AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Dec 20, 2024
Order No.

CWP-34954-2024

Citation

2024(12) TAXREPLY 12322
Original Order
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ORDER

ORDER SANJEEV PRAKASH SHARMA, J. (Oral) 1. Notice of motion. 2. Mr. Saurabh Kapoor, Addl. AG, Punjab, accepts notice for the respondents - revenue. 3. Both the counsel are ad idem that the issue involved in the present petition stands finally adjudicated by this Court in CWP No. 18967 of 2020 (O&M) & other connected cases, titled as, “Tecnimont Spa India Project Office vs. State of Punjab and another”, decided on 10.12.2024, wherein, we have held as under: “1. The issue raised in the present bunch of writ petitions is challenge to section 174(2) of the GST Act, 2017. The same provision was incorporated as section 174(2) of the Kerala State Goods and Services Tax Act, 2017 as has been incorporated in Punjab State Goods and Services Tax Act, 2017 and Haryana State Goods and Services Tax Act, 2017. 2. Challenge to vires of the said section was laid before the High Court of Kerala in bunch of cases which were decided ....

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