Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

TECNIMONT SPA INDIA PROJECT OFFICE AND OTHERS vs. STATE OF PUNJAB AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

SANJEEV PRAKASH SHARMA
SANJAY VASHISTH
Pet. Counsel
Sandeep Goyal
Rishab Singla
Ambika Jindal
Res. Counsel
Saurabh Kapoor
Mamta Singla Talwar
Sukant Gupta

Petitioner / Applicant

TECNIMONT SPA INDIA PROJECT OFFICE AND OTHERS
Respondent STATE OF PUNJAB AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Dec 10, 2024
Order No.

CWP-18967-2020 (O&M), CWP-18970-2020 (O&M), CWP-22426-2020 (O&M), CWP-2701-2021 (O&M), CWP-4100-2021 (O&M), CWP-5292-2021 (O&M), CWP-5287-2021 (O&M), CWP-5902-2021 (O&M), CWP-8448-2021 (O&M), CWP-11480-2021 (O&M), CWP-16882-2021 (O&M), and others

Citation

2024(12) TAXREPLY 11916
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

SANJEEV PRAKASH SHARMA, J.(ORAL) CM-19823-CWP-2024 Application for placing on record replication to the written statement filed on behalf of respondents No.1 to 3 is allowed. Registry to place the same at appropriate place. Main cases 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 in favour of the Revenue holding the provisions as within the framework of the Constitution of India, and also the action was held to be within the competence of the department. 3. The concerned assesses have assailed the judgment before the Supreme Court in C.A.....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
25
Apr
S
M
T
W
T
F
S
25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)