Challenge to section 174(2) of the GST Act remains subject to the final outcome in T.S. Belaraman.

The challenge to section 174(2) of the GST Act, 2017 was treated as already covered by the High Court's earlier decision, which made the challenge subject to the final outcome in T.S. Belaraman v. Commercial Tax Officer. The same observations and order were applied mutatis mutandis to the present petition, and the petition was disposed of accordingly.

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Outcome: Writ petition disposed of in terms of the earlier decision, with the challenge to section 174(2) kept subject to the final outcome of the pending Supreme Court proceedings.

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