2023 (3) TMI 488 - HC - GST

Constitutional Validity of section 132(1)(b) and (c) of the CGST Act - violation of Articles 14 and 21 of the Constitution of India, 1950 or not - seeking to issue a writ declaring that the power under section 69 of the Central Goods and Services Tax Act, 2017 can be only exercised upon determination of liability and a failure on part of the assessee to pay make payments towards such liability.

HELD THAT:- In the case of NAGPUR CABLE OPERATORS' ASSOCIATION VERSUS COMMISSIONER OF POLICE, NAGPUR AND ORS. [1995 (8) TMI 342 - BOMBAY HIGH COURT], the Division Bench of this court (Nagpur Bench) has expounded procedure with reference to the Rules and the law as to in which circumstances criminal writ petition and which circumstances civil writ petition is to be filed and placed before the court as per the allocation of work.

On a query was put to learned counsel for the Petitioners as to whether the Petitioners intends to prosecute the challenge to the provisions of the CGST Act, the learned counsel for the Petitioners states that instructions have been taken that the Petitioners would not press these challenges, and the interim order be continued for some time. The learned counsel for the Petitioners states that this is so because complaint has now been filed and as regards the remedy concerning liberty of the Petitioners, the Petitioners, would take necessary action by approaching the criminal court and for that purpose seek extension of the interim order passed in these petitions.

Be that as it may, since the Petitioners are not pressing the petitions and seeking only the extension of the protective measures, this request is to be considered. The Petitioners have been at liberty for almost two years under the interim order which the Respondents have not challenged. Therefore, in these circumstances, the interim order in these petitions are continued for a period of six weeks, for the Petitioners to take steps for the purpose mentioned above.

Writ petition disposed off.