https://www.taxtmi.com/caselaws?id=779259 HC dismissed the challenge to the vires of Sections 69 and 132 of the Haryana GST Act, holding the provisions are constitutionally valid. The court followed the Supreme Court's ruling upholding analogous CGST provisions, finding Article 246A authorizes Parliament and State Legislatures to legislate GST and to enact anti-evasion measures. The contention that the provisions are arbitrary, unreasonable or beyond legislative competence was rejected, and the writ petition was disposed of accordingly. en-us Mon, 08 Sep 2025 00:00:00 +0530 Wed, 01 Oct 2025 09:07:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779259 HC dismissed the challenge to the vires of Sections 69 and 132 of the Haryana GST Act, holding the provisions are constitutionally valid. The court followed the Supreme Court's ruling upholding analogous CGST provisions, finding Article 246A authorizes Parliament and State Legislatures to legislate GST and to enact anti-evasion measures. The contention that the provisions are arbitrary, unreasonable or beyond legislative competence was rejected, and the writ petition was disposed of accordingly. Case-Laws GST Mon, 08 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779259