https://www.taxtmi.com/caselaws?id=308147 Article 246A, read with Article 366(12A), empowers Parliament and State Legislatures to enact GST laws, and Section 7 of the CGST Act and the corresponding U.P. GST provision were upheld as within legislative competence; the constitutional challenge therefore failed. The inclusive definition of "supply" was treated as validly covering sale, so the argument that sale could not fall within GST was rejected. On natural justice, the assessment was sustained because the record showed supply of documents, inspection access, notices fixing hearing, and consideration of a detailed reply before the order was made; the writ interference was declined and the petitioner was left to pursue the statutory appeal. 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 Article 246A, read with Article 366(12A), empowers Parliament and State Legislatures to enact GST laws, and Section 7 of the CGST Act and the corresponding U.P. GST provision were upheld as within legislative competence; the constitutional challenge therefore failed. The inclusive definition of "supply" was treated as validly covering sale, so the argument that sale could not fall within GST was rejected. On natural justice, the assessment was sustained because the record showed supply of documents, inspection access, notices fixing hearing, and consideration of a detailed reply before the order was made; the writ interference was declined and the petitioner was left to pursue the statutory appeal. Case-Laws GST Mon, 23 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308147