2024 (12) TMI 1080 - HC - GST

Challenge made to section 16(2)(c) of the GST Act 2017 - fate of a 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 is considering a challenge to section 16(2)(c) of the GST Act, 2017. The petitioner's request to implead the Union of India as a party is granted. The next hearing is scheduled for 06.03.2025, and no coercive actions are to be taken against the petitioner in the meantime.