Snapshot-8-One Pager Snapshot of Round up of Latest GST Cases..

S.No

Section

Case Subject

Case

Held

Cases Referred

1

Section 171

Constitutional Validity
of Anti Profiteering
Provisions Challenged

Siddha Real Estate
Development (P.) Ltd. v.
National Anti-Profiteering
Authority [2023] 150
taxmann.com 48 (Calcutta)

-The High Court was of the view that there could not be any urgency for granting any
interim order since the petitioner was sitting over the aforesaid impugned adjudication
order for the last six months.
-It is a well established principle of law that every piece of legislation should be treated
as a valid piece of legislation till the same is declared unconstitutional by any court of law
and every action taken under such law should be deemed to be valid by an authority so
long it is not declared unconstitutional. Since the constitutional validity of Section 171 of
CGST Act has been challenged, writ petition being WPA 7189 of 2023 was entertained
however, the court was not inclined to grant any interim order of stay of the aforesaid
impugned adjudication order dated 30th September, 2022 in view of the facts and
circumstances of this case as appears from record and by considering the submission of
the parties

-

2

Section 83

Attachment of Bank
Account of other
persons not being
taxable person or
covered under Section
122(1A) of CGST Act,
2017

Sakshi Bahl v. Principal
Additional Director
General [2023] 150
taxmann.com 47 (Delhi)

It is not open for the respondent to attach the bank accounts of other persons on a mere
assumption that the funds therein are owned by any taxable person and the fact is that
the petitioners are not taxable persons. The power under Section 83 of the Act, to
provisionally attach assets or bank accounts is limited to attaching the bank accounts and
assets of taxable persons and persons specified under Section 122(1A) of the Act. In
view of the above, the impugned order was not sustained.

-

3

Section 69
and Section
132

Condition directing the
appellant to deposit a
sum of Rs.2 crores for
grant of bail was not
liable to be sustained

Anatbhai Ashokbhai
Shah v. State of Gujarat
[2023] 150 taxmann.com
46 (SC

The Apex Court observed that since the facts are almost identical to the case referred,
there was no reason to deviate from the view taken in the said case vide judgment and
order dated 20.01.2023. Following the reasons given in the said judgment and order, it
was held that the condition directing the appellant to deposit a sum of Rs.2 crores was
not liable to be sustained and was hereby set aside. The rest of the conditions in the
impugned order were sustained. The appeal accordingly, was allowed to that extent

Subhash
Chouhan v. UOI [2023]
147 taxmann.com 211
(SC