M/S Shiv Caterers And Ors vs. State Of Punjab And Ors

CWP/18194/2017HC Punjab and HaryanaGSTCNR PHHC01087068201717 August 2017Bench: MR. JUSTICE SURINDER GUPTA,MR. JUSTICE ARUN MONGA1 pages
AI SummaryDismissed

Held

The Court did not decide the substantive issue regarding the GST rate applicable to the contractors. Instead, after the petitioners' counsel argued for some time, they sought permission to withdraw the present writ petition. Consequently, the Court dismissed the petition as withdrawn. No specific findings were made on the merits of the case, and no operative directions were issued beyond the dismissal of the petition. The issue of the applicable GST rate was not adjudicated upon by the Court.

Facts

The petitioners, M/s Shiv Caterers and others, filed a writ petition before the High Court of Punjab & Haryana seeking a mandamus directing the respondents to clarify the applicable Goods and Services Tax (GST) rate on contractors running Hostel Mess and Facility Shops for Meritorious Schools in Punjab. The petition was filed under Articles 226/227 of the Constitution of India. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history is limited to the filing of the writ petition and the subsequent submission by the petitioners' counsel.

Key Issues

1. Whether the Court should issue a writ in the nature of mandamus directing the respondents to clarify the rate of Goods and Services Tax (GST) applicable on contractors for running the Hostel Mess and Facility Shop for the Meritorious Schools in the State of Punjab? Contentions of the Petitioners: The petitioners sought clarification from the respondents regarding the GST rate applicable to their services. Contentions of the Respondents: The judgment does not record any specific arguments or contentions made by the respondents. The counsel for the petitioners sought permission to withdraw the petition after arguing for some time.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP No.18194 of 2017) Date of decision:17.08.2017 M/s Shiv Caterers and others ... Petitioners Vs. State of Punjab and others ... Respondents CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MR. JUSTICE AMIT RAWAL Present:- Mr. Jagmohan Bansal, Advocate and Mr. Harminder Singh, Advocate for the petitioners. . AJAY KUMAR MITTAL J. (ORAL) The petitioners have sought indulgence of this Court under Articles 226/227 of the Constitution of India for issuance of a writ in the nature of mandamus for directing the respondents to clarify the rate of Goods and Services Tax (GST) applicable on the contractors for running the Hostel Mess and Facility Shop for the Meritorious Schools in the State of Punjab.

2.

After arguing for sometime, learned counsel for the petitioners submitted that he may be permitted to withdraw the present writ petition.

3.

Dismissed as withdrawn. (AJAY KUMAR MITTAL)

JUDGE (AMIT RAWAL)

JUDGE August 17, 2017 savita Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No Savita 2017.08.22 09:55 I attest to the accuracy and integrity of this document High Court Chandigarh

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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.