2024 (1) TMI 506 - SCH - GST

Maintainability of petition - Constitutional Validity of paragraph 2 of the Notification No. 11 of 2017-Central Tax (Rate) dated 28.06.2017 issued under the Central Goods and Services Tax Act 2017 - HELD THAT - This Writ Petition filed under Article 32 of the Constitution of India not entertained - the same is dismissed reserving liberty to the petitioner herein to file a Writ Petition under Article 226 of the Constitution of India before the High Court if so advised.

Summary

The Supreme Court of India dismissed a petition filed under Article 32, challenging a specific notification under the Central Goods and Services Tax Act, 2017. The petitioner was given the liberty to file a writ petition under Article 226 before the High Court if desired.