Shanti Prime Publication Pvt. Ltd.
Section 174 of the CGST Act, 2017—Constitutional Validity — The Petitioners, a business concern, has sought to declare that the provisions of section 174(2) of the CGST should be read down so as to make it intra vires the Constitution of India as amended by the Constitution Act, 2016 and to declare that the Exhibit P3 show cause notice issued by the 2nd respondent is ultra vires the Constitution of India as amended by the Constitution Act, 2016.
Held that:- The Hon’ble High Court dismissed the writ petitions in the light of the judgment in M/s. Sheen Golden Jewels (India) Pvt. Ltd. v/s The State Tax Officer (IB)-1 Judgment dated 11.01.2019 in W.P.(C) No.11335/2018.
— Archana Residency Vs. Represented by Its Secretary, Department of Revenue, Ministry of Finance, New Delhi And The Assistant Commissioner, CGST And Central Excise, Idukki Division, Muvattupuzha  9 TAXLOK.COM 024 (Ker)