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 & Others (C.A. No. 006724/2024), has since granted leave to appeal, maintaining an interim order preventing the revenue department from taking coercive action.
In light of the Supreme Court’s pending final adjudication, the High Court disposed of the writ petition in terms similar to Tecnimont Spa. It directed that all interim orders granted in such cases would continue to operate until the Supreme Court delivers its verdict. The decision effectively defers the resolution of the matter, ensuring petitioners receive temporary relief while awaiting the Supreme Court’s ruling. Pending applications related to the case were also disposed of accordingly.
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT
