Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
Seeking vacation of the interim protection - constitutional validity of Sections 69 and 132 of the Central Goods and Services Tax Act, 2017 - case of petitioner is that the power to arrest and prosecute are not ancillary and/or incidental to the power to levy and collect goods and services tax - Even if Sections 69 and 132 of the Act could not have been enacted in pursuance to power under Article 246A, they could have been enacted under Entry 1 of List III, as laying down of a crime and providing for its punishment is ‘criminal law’. Consequently, this Court is of the prima facie view that in either option both Sections 69 and 132 of the Act are constitutional and fall within the legislative competence of Parliament. - HC
Seeking vacation of the interim protection - constitutional validity of Sections 69 and 132 of the Central Goods and Services Tax Act, 2017 - case of petitioner is that the power to arrest and prosecute are not ancillary and/or incidental to the power to levy and collect goods and services tax - Even if Sections 69 and 132 of the Act could not have been enacted in pursuance to power under Article 246A, they could have been enacted under Entry 1 of List III, as laying down of a crime and providing for its punishment is ‘criminal law’. Consequently, this Court is of the prima facie view that in either option both Sections 69 and 132 of the Act are constitutional and fall within the legislative competence of Parliament. - HC
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