Narender Mann vs. State Of Haryana And Another

Held

The Court decided to dispose of the writ petition in view of the statement made by the State counsel. The State counsel's submission, which was accepted by the Court, stipulated that the petitioner's payment would be processed within four weeks from the date the petitioner uploads the 7/2024 GST return on the E. Marg portal, along with proof of the difference in GST amounting to Rs. 1,57,856/-, the GST return, and an affidavit regarding the deposit or non-deposit of GST. The Court did not delve into the merits of any underlying GST dispute but relied on the undertaking given by the State. The ratio decidendi is that a writ petition can be disposed of based on a satisfactory undertaking provided by the respondent state, resolving the immediate grievance of the petitioner regarding the processing of their payment.

Facts

The petitioner, Narender Mann, filed a writ petition before the Punjab and Haryana High Court. The petitioner sought processing of a payment due. The State counsel, on instructions from an official of PWD (B&R), Sub Division, Karnal, made a submission to the Court. This submission outlined the conditions under which the petitioner's payment would be processed. The conditions involved uploading the 7/2024 GST return on the E. Marg portal, along with proof of a GST difference of Rs. 1,57,856/-, the GST return itself, and an affidavit concerning the deposit or non-deposit of GST. The payment processing was stated to occur within four weeks of these documents being uploaded.

Key Issues

1. Whether the petitioner's payment can be processed upon fulfillment of specific conditions related to GST return submission and proof of GST payment, as stated by the State counsel. The petitioner's side argued for the processing of their payment, implying that the conditions outlined by the State were acceptable for resolution. The revenue (State of Haryana) argued that the payment would be processed within four weeks of the petitioner uploading the 7/2024 GST return on the E. Marg portal, along with proof of the difference in GST amounting to Rs. 1,57,856/-, the GST return, and an affidavit regarding the deposit or non-deposit of GST. No specific legal provisions were explicitly named in the arguments presented.