2026 (3) TMI 142

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) : A.S.G.I., Dhananjay Awasthi ORDER 1. Heard Sri Tarun Gulati, learned Senior Advocate assisted by Sri Nishant Mishra and Sri Kunwar Samarth, learned counsel for the petitioner and Sri Dhananjay Awasti, learned counsel for the revenue and Sri Ashish Kumar, learned counsel for the Union of India. 2. The validity of Section 15(3)(b) of the CGST Act has been put to challenge. Relying on De....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ourt. 3. Second, it has been pointed out that the offending provision is proposed to be deleted by the legislature. On the recommendation of the GST Council deletion has been proposed in the Finance Bill, 2026. 4. On merits, objection has been raised to the invocation of Section 74 of the Act. 5. Third, it has been pointed out that 10% of the disputed tax may have already been deposited b....