https://www.taxtmi.com/caselaws?id=308147 The Allahabad HC rejected a constitutional challenge to Section 7 of the CGST Act/UPGST Act, which includes sale transactions within the scope of supply and levies tax thereon. The court held that the 101st Constitutional Amendment inserted Article 246-A, empowering Parliament and State Legislatures to make laws regarding goods and services tax. The court found Parliament possessed legislative competence to enact Section 7, applying the presumption of constitutional validity. The challenge to natural justice principles was also rejected, as the petitioner received copies of documents, inspection rights, and hearing opportunities. The writ petition was dismissed, with the petitioner permitted to file an appeal before the appellate authority. en-us Mon, 23 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308147 The Allahabad HC rejected a constitutional challenge to Section 7 of the CGST Act/UPGST Act, which includes sale transactions within the scope of supply and levies tax thereon. The court held that the 101st Constitutional Amendment inserted Article 246-A, empowering Parliament and State Legislatures to make laws regarding goods and services tax. The court found Parliament possessed legislative competence to enact Section 7, applying the presumption of constitutional validity. The challenge to natural justice principles was also rejected, as the petitioner received copies of documents, inspection rights, and hearing opportunities. The writ petition was dismissed, with the petitioner permitted to file an appeal before the appellate authority. Case-Laws GST Mon, 23 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308147