Export obligation removed by notification, customs duty demand invalidated; penalties under s.112 and s.114AA quashed due to inadmissible s.108 statem...
Customs officers must wear and use department-issued body-worn cameras when clearing passenger baggage, with daily secure transfer and 30-day retentio...
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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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