Shanti Prime Publication Pvt. Ltd.
Section 174 of the CGST Act, 2017—Constitutional Validity — The Petitioner, has sought for a writ of declaration, declaring that Section 174 of the Act as ultra vires to Section 19 of the Constitution (One Hundred and First Amendment) Act, 2016 and Articles 246 A, 269 A and 279 A of the Constitution of India and therefore, unenforceable and has no effect, in so far as the petitioner is concerned. The petitioner, on the day of hearing, sought permission to withdraw the instant writ petition with liberty to challenge the order on the grounds of territorial jurisdiction.
Held that:-The Hon’ble High Court dismissed writ petition as withdrawn, with liberty as prayed for. — GM Infinite Dwelling (India) Private Limited Vs. Union of India, The Deputy Director, Directorate General of Goods And Services Tax  10 TAXLOK.COM 071 (Madras)