M/S Akash Infrastructure vs. State Of Punjab And Ors
Held
The Court noted the submission by the learned Additional Advocate General, Punjab, that the Goods and Services Tax Act, 2017, enacted and effective from 01.07.2017, had repealed the Punjab Value Added Tax Act, 2005. Consequently, the order dated 28.02.2016 and notifications dated 31.03.2016 and 02.04.2016, which were impugned in the writ petition, had become inoperative. The learned counsel for the petitioner did not dispute these submissions. In light of the agreement between the parties that the writ petition had been rendered infructuous due to the supervening legislative change, the Court ordered accordingly. No specific finding was given on the merits of the petitioner's original challenge to the order and notifications.
Facts
The petitioner, M/s Akash Infrastructure, filed a writ petition challenging an order dated 28.02.2016 and notifications dated 31.03.2016 and 02.04.2016. The petitioner contended that these were contrary to the Mines and Minerals (Development and Regulation) Act, 1957, and the Punjab Minor Mineral Rules, 2013. The State of Punjab, through its counsel, submitted that the Goods and Services Tax (GST) Act, 2017, enacted and effective from 01.07.2017, repealed the Punjab Value Added Tax Act, 2005. Consequently, the impugned order and notifications had become inoperative. The petitioner's counsel did not dispute these submissions.
Key Issues
1. Whether the order dated 28.02.2016 and notifications dated 31.03.2016 and 02.04.2016 are contrary to the provisions of the Mines and Minerals (Development and Regulation) Act, 1957 and the Punjab Minor Mineral Rules, 2013. Petitioner's contention: The petitioner argued that the impugned order and notifications violated the specified Acts and Rules. Revenue's contention: The State of Punjab argued that the enactment of the Goods and Services Tax Act, 2017, which came into force on 01.07.2017, repealed the Punjab Value Added Tax Act, 2005. As a result, the order and notifications under challenge had become inoperative and thus, the writ petition had been rendered infructuous. The State relied on the repeal of the previous Act by the new GST regime.
AI-generated summary — verify with the full judgment below
-1- ----- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 221 Civil Writ Petition No.11887 of 2016 Date of Decision: October 10, 2017 M/s Akash Infrastructure ...Petitioner versus State of Punjab and others ...Respondents CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE AMIT RAWAL ***** Present: Mr. Mansur Ali, Advocate and Mr. H.S. Deol, Advocate for the petitioner. Ms. Rameeza Hakeem, Addl. A.G., Punjab. ***** AJAY KUMAR MITTAL, J.
(Oral)
The challenge in this petition filed under Articles 226/227 of the Constitution of India is to the order dated 28.02.2016 (Annexure P-7) and notifications dated 31.03.2016 and 02.04.2016 (Annexure P-8)(colly.), being contrary to the provisions of the Mines and Minerals (Development and Regulation) Act, 1957 and the Punjab Minor Mineral Rules, 2013. 2. Learned Additional Advocate General, Punjab states that by enactment of the Goods and Services Tax Act, 2017, (for Sonia Kinra 2017.10.13 10:22 I attest to the accuracy and integrity of this document -2- ----- short, 'the GST') which came into force w.e.f. 01.07.2017, the Punjab Value Added Tax Act, 2005 stands repealed
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.