2024 (12) TMI 1081 - HC - GST

Challenge made to section 16(2)(c) of the GST Act 2017 - bona fide purchaser having paid his tax in hands of the original supplier who may have defaulted in not paying of the taxes - HELD THAT - Counsel for the petitioner orally prays for allowing him to implead the Union of India as a party. He may file his amended memo of parties. Said prayer of the petitioner is allowed. List again on 06.03.2025.

Summary

The High Court of Punjab & Haryana heard a case regarding section 16(2)(c) of the GST Act, 2017. The petitioner's counsel requested to implead the Union of India as a party, which was allowed. The State accepted notice and sought time to file a reply by the next hearing date of 06.03.2025. No coercive actions against the petitioner until then.