Constitutional Challenge to GST Procedural Provisions foreclosed by binding precedent; vires plea dismissed while other remedies reserved.

Whether Sections 69 and 132 of the Haryana GST Act are ultravires was considered against a binding Supreme Court precedent which foreclosed the constitutional competence and reasonableness challenge; the Court applied precedent as controlling authority and dismissed the vires plea. The petitioner acknowledged coverage by that precedent and sought liberty to pursue other remedies; the Court granted leave to pursue remaining prayers while declining to quash the impugned provisions under the settled precedent.

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Issues: Whether Sections 69 and 132 of the Haryana Goods and Services Tax Act, 2017 are ultravires the Constitution of India and liable to be quashed.

Analysis: The challenge to the vires of Sections 69 and 132 of the Haryana Goods and Services Tax Act, 2017 was considered in light of binding authority of the Supreme Court in Radhika Agarwal vs. Union of India and others, 2025. The Court observed that the Supreme Court's decision forecloses the present vires challenge and controls the adjudication of constitutional competence and reasonableness of the impugned provisions. The petitioner acknowledged that the issue is covered by the mentioned Supreme Court precedent but sought liberty to pursue other remedies in respect of remaining prayers; the Court granted such liberty while declining to disturb the precedent-driven conclusion on vires.

Conclusion: The challenge to the vires of Sections 69 and 132 of the Haryana Goods and Services Tax Act, 2017 is rejected and the prayer for quashing those provisions is dismissed.

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