Sml Labels INDIA Private Limited vs. State Of Haryana

CWP/29358/2024HC Punjab and HaryanaGSTCNR PHHC01147323202428 October 2024Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH1 pages

AI SummaryDismissed

Held

The Court held that the impugned order dated 28.12.2023 was appealable in terms of Section 107 of the GST Act, 2017. The petitioner failed to avail this statutory remedy. Instead of filing an appeal, the petitioner directly approached the High Court after a delay of approximately 10 months. Consequently, the Court found the writ petition to be not maintainable. The reasoning is based on the principle that when an alternative and efficacious statutory remedy is available, a writ petition should not be entertained. The Court dismissed the writ petition on this ground. No specific amount in dispute was mentioned in the judgment. The Court did not leave any issue undecided.

Facts

The petitioner, SML Labels (India) Private Limited, is challenging an order dated 28.12.2023 passed under Section 107 of the GST Act, 2017. The petitioner did not avail the statutory remedy of appeal against this order. Instead, after a period of approximately 10 months, the petitioner directly approached the High Court by filing a writ petition. The respondents are the State of Haryana and others. The writ petition and all pending applications have been dismissed by the Court.

Key Issues

1. Whether the impugned order dated 28.12.2023 was appealable in terms of Section 107 of the GST Act, 2017? Petitioner's contention: The petitioner directly approached the High Court, implying a challenge to the order, but the judgment does not explicitly record their arguments regarding the appealability or the reasons for bypassing the statutory remedy. Revenue's contention: The revenue, represented by Ms. Mamta Singla Talwar, DAG, Haryana, would likely argue that the statutory remedy of appeal under Section 107 was available and ought to have been availed by the petitioner before approaching the High Court. The judgment indicates the petitioner did not file an appeal and approached the court directly after almost 10 months, suggesting the revenue's position would be that the writ petition is not maintainable due to the availability of an alternative remedy.

Sections Cited

Section 107

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

110 IN TH SML LABELS STATE OF HA CORAM: H H Present M M f M SANJEEV P 1. The im section an appe 2. Withou approac 3. Writ Pe 4. All pen October 28, 2 Mohit goyal 1. Whethe 2. Whethe HE HIGH COURT OF PUNJA CHANDIGAR S (INDIA) PRIVATE LIMITED Vs. ARYANA AND OTHERS **** HON’BLE MR. JUSTICE SANJE HON’BLE MR. JUSTICE SANJ **** Mr. Pranay Chitale, Advocate (thro Mr. Parveen Chauhan, Advocate for the applicant/petitioner. Ms. Mamta Singla Talwar, DAG **** RAKASH SHARMA, J.(Oral) mpugned order dated 28.12.202 107 of the GST Act, 2017. How

eal against the said order. ut availing the remedy available ched this Court and that too after etition is dismissed accordingly. nding applications also stand disp

(SANJ 2024 er speaking/reasoned?

Y er reportable?

Y AB AND HARYANA AT RH CWP-29358-2024 (O&M) Date of Decision: 28.10.2024 . . . . Petitioner . . . . Respondents EEV PRAKASH SHARMA JAY VASHISTH ough VC) and G, Haryana. ) 23 was appealable in terms of wever, the petitioner did not file to the petitioner, he has directly r a period of almost 10 months. posed of accordingly. JEEV PRAKASH SHARMA) JUDGE

(SA

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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.