Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

The Petitioner challenges the vires of Section 78 as regards such validation and saving.In the first place, there is no inconsistency between the provisions of Section 78 of the State GST Savings Act and the Constitution as amended. The constitution, as amended, empowers the State legislature to make laws with respect to tax on supply of goods or services.The challenge, in the premises, to the vires of Section 78 has no merit.

Shanti Prime Publication Pvt. Ltd.

Recovery of Tax — The Petitioner's challenge to the constitutionality of Section 78 of Maharashtra Goods and Services Tax Related Laws (Amendments, Validation and Savings) Act, 2017 has no merit. The respondent made statement that the application in Form 701 of the petitioner has already been heard and shall be disposed of within three weeks. The statement is accepted. — Magma Fincorp Limited Vs. State of Maharashtra & Anr. [2019] 14 TAXLOK.COM 054 (Bombay)