Challenge to GST transitional saving provision left subject to the Supreme Court's final outcome in T.S. Belaraman

The challenge to section 174(2) of the GST Act, 2017 was treated as already finally addressed by the Punjab and Haryana High Court in Tecnimont Spa India Project Office v. State of Punjab. The Court noted that such writ petitions would be disposed of and that the challenge to section 174(2) would remain subject to the final outcome of the Supreme Court's order in T.S. Belaraman. This writ petition was disposed of on the same terms.

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Outcome: The writ petition was disposed of in terms of the earlier decision, and the challenge to section 174(2) of the GST Act, 2017 was made subject to the final outcome of the proceedings before the Supreme Court.

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