Supreme Court · 2021 INSC 469 · Decided 13 September 2021
Union of India & ORS. v. VKC Footsteps India PVT LTD.
- Court
- Supreme Court of India
- Citation
- 2021 INSC 469 · [2021] 15 S.C.R. 169
- Case number
- CIVIL APPEAL No. 4810/2021
- Decided
- 13 September 2021
- Bench
- D.Y. CHANDRACHUD, M.R. SHAH (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- GST Act Section 54(3)
Headnote
Central Goods and Services Tax Act, 2017 - ss. 54(3) and s.164 - Central Goods and Services Tax Rules, 2017 - r.89(5) - Writ petitions were filed in the High Court of Gujarat and High Court of Madras, challenging the validity of r.89(5) on the ground that it is ultra vires in VKC Footsteps India Pvt. Ltd. v. Union of India (R/Special Civil Application No.2792 of 2019) having examined the provisions of s.54(3) and r.89(5) held that latter was ultra vires - However, the Madras High Court in Tvl. Transtonnelstroy Afcons Joint Venture v. Union of India (Writ
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)