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    <title>2025 (2) TMI 131 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The Punjab and Haryana HC disposed of a petition challenging section 174(2) of the GST Act, 2017. The court noted that both counsel agreed the issue was finally adjudicated in a previous case involving multiple parties including Tecnimont SPA India Project Office and others versus State of Punjab and others. In that precedent case, the HC held that challenges to section 174(2) of the GST Act, 2017 would be subject to the final outcome of the decision in T.S. Belaraman versus Commercial Tax Officer pending before the SC. The court applied the observations and order from the precedent case mutatis mutandis to the present petition and disposed of it accordingly.</description>
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    <pubDate>Thu, 19 Dec 2024 00:00:00 +0530</pubDate>
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      <title>2025 (2) TMI 131 - PUNJAB AND HARYANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=765585</link>
      <description>The Punjab and Haryana HC disposed of a petition challenging section 174(2) of the GST Act, 2017. The court noted that both counsel agreed the issue was finally adjudicated in a previous case involving multiple parties including Tecnimont SPA India Project Office and others versus State of Punjab and others. In that precedent case, the HC held that challenges to section 174(2) of the GST Act, 2017 would be subject to the final outcome of the decision in T.S. Belaraman versus Commercial Tax Officer pending before the SC. The court applied the observations and order from the precedent case mutatis mutandis to the present petition and disposed of it accordingly.</description>
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      <pubDate>Thu, 19 Dec 2024 00:00:00 +0530</pubDate>
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