Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
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The HC dismissed the writ petition and upheld the validity of Sections 69 and 132 of the Haryana Goods and Services Tax Act, 2017, holding that the challenge to vires of those provisions-alleging lack of legislative competence and contravention of Article 13-does not survive in the present factual matrix, particularly because the contested provisions are analogous to Sections 69 and 132 of the CGST Act. The court concluded that, on the record before it, there is no subsisting forum for sustaining the constitutional attack, and consequently the petitioners' plea for striking down the impugned sections was negatived and the petition was dismissed.
The HC dismissed the writ petition and upheld the validity of Sections 69 and 132 of the Haryana Goods and Services Tax Act, 2017, holding that the challenge to vires of those provisions-alleging lack of legislative competence and contravention of Article 13-does not survive in the present factual matrix, particularly because the contested provisions are analogous to Sections 69 and 132 of the CGST Act. The court concluded that, on the record before it, there is no subsisting forum for sustaining the constitutional attack, and consequently the petitioners' plea for striking down the impugned sections was negatived and the petition was dismissed.
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