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2018 (9) TMI 610 - HC - GSTConstitutional validity of section 47 of the Central Goods and Service Tax Act, 2017 - Penalty - principal contentions of the petitioners are that the Government is trying to recover penalty in the guise of late fee charges - Held that:- The petitioners who are themselves active tax consultants and tax practitioners have challenged the vires of section 47 of CGST Act. They are obviously indirectly concerned with the same. There are millions of dealers who would be adversely affected by the provisions made therein. There is no reason why such an issue should be examined in a public interest petition when, the group of persons whom the statute affects does not suffer from any handicap preventing them from taking up the litigation themselves and pursuing it. Petition dismissed.
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