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of <h1>Challenge to Section 174(2) GST already finally decided earlier; interim orders stay until final appellate decision on petition</h1> <h3>KAPSONS AGENCIES PVT. LTD. Versus STATE OF PUNJAB</h3> HC held the challenge to Section 174(2) of the GST Act was already finally adjudicated by an earlier HC decision; the parties agreed. The court directed ... Challenge to Section 174(2) of the GST Act, 2017 - HELD THAT:- Both the counsel are ad idem that the issue involved in the present petition stands finally adjudicated by this Court in Tecnimont Spa India Project Office v. State of Punjab and another [2024 (12) TMI 1223 - PUNJAB AND HARYANA HIGH COURT], wherein, it was held that 'Till the disposal of the SLP in T.S. Belaraman by the Supreme Court, interim orders passed by this Court in all the respective cases shall continue to operate, which shall be subject to the final decision to be rendered by the Supreme Court in T.S. Belaraman [2024 (5) TMI 1498 - SC ORDER].' The petition is disposed off. The petition challenges Section 174(2) of the GST Act, 2017. The issue has been finally adjudicated in related proceedings (Tecnimont Spa India Project Office v. State of Punjab), where it was noted that the same provision was considered by the High Court of Kerala and 'held 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.' The Kerala decisions are under challenge before the Supreme Court in T.S. Belaraman (SLP/CA), where leave has been granted and an interim restraint on coercive steps was continued. Accordingly, final adjudication on vires of Section 174(2) is to be undertaken by the Supreme Court. The present writ petition is disposed with the direction that the challenge to Section 174(2) 'would be subject to the final outcome of the decision in the case of T.S. Belaraman (supra).' 'Till the disposal of the SLP... by the Supreme Court, interim orders passed by this Court in all the respective cases shall continue to operate.' All pending applications disposed accordingly.
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