Validity of Section 174(2) CGST Act Challenged: P&H defers Decision till SC Ruling

Good Morning Flour Mills Vs State of Punjab And Others (Punjab and Haryana High Court)

Punjab and Haryana High Court heard a writ petition filed by Good Morning Flour Mills challenging Section 174(2) of the GST Act, 2017. The court noted that the issue had already been adjudicated in Tecnimont Spa India Project Office v. Punjab and Another (CWP No. 18967 of 2020), where similar challenges to Section 174(2) under various state GST laws were upheld as constitutional by the Kerala High Court. The Supreme Court, in T.S. Belaraman v. The Commercial Tax Officer &

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