Huda Urban Estate And Town And Country Planning Employees Welfare Organization Vs Union of India
Date: May 8, 2024
Court: High Court
Bench: Punjab and Haryana
Type: Writ Petition
Judge(s)/Member(s): SANJEEV PRAKASH SHARMA, SUDEEPTI SHARMA
Subject Matter
Challenging Section 7(1)(aa) of GST Act: Impact on Mutual Transactions
Summary
The HUDA Urban Estate and Town and Country Planning Employees Welfare Organization (HUETCPEWO) have filed a Civil Writ Petition contesting the validity of Section 7(1)(aa) of the GST Act. This provision alters the definition of 'person' under…
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT Learned counsel for the petitioner has assailed the provisions of Section 108 of Finance Act, 2021 whereby Section 7(1)(aa) has been introduced vide notification dated 21.12.2021 under the Goods and Services Tax Act, 2017 w.e.f. 01.07.2017. Learned counsel submits that by introducing Section 7(1)(aa), the very definition of person as…