Rajasthan HC issues Notice on Challenge to Section 7 TOLA Validity

Newage Laminators Private Limited Vs Union of India & Others. (Rajasthan High Court)

The Hon’ble Rajasthan High Court at Jaipur issued notice in case Newage Laminators Private Limited versus Union of India & Others, DB Civil Writ Petition No. 5352/ 2024. The petition therein assailed the vires of section 7 of  Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (TOLA) whereby the legislature has inserted section 168A in the GST Act to empower the government to extend period in case of force majeure.

The petition in DB Civil Writ Petition No. 5352/2024 questions the constitutionality of section 7 TOLA, which inserts section 168A in the GST Act. This provision grants the government the authority to extend periods in cases of force majeure.

After hearing the arguments, the court has admitted the case and issued notices to the respondents. Mr. Devesh Yadav, representing Respondent No. 1, and Mr. Bharat Vyas, representing Respondents No. 2 to 4, have been granted six weeks to file their replies.

Mr. R.D. Rastogi and Mr. Bharat Vyas, as counsels for the respondents, are instructed to file their vakalatnama before the next hearing. Despite the petitioner’s plea for a stay on further proceedings, the court has decided not to pass any interim orders at this stage. The matter is scheduled for the next hearing after six weeks.

 The notice issued by the Rajasthan High Court in the case of Newage Laminators Pvt Ltd versus Union of India & Others highlights significant legal challenges regarding the vires of section 7 TOLA. With the case admitted and notices served, the legal process is underway. Stay updated on this case for insights into its potential impact on GST regulations and legal precedents.