Raghav Garg vs. Avato Ward 66 State Goods And Service Tax & Anr.
Facts
The petitioner, Raghav Garg, filed a writ petition before the Delhi High Court seeking enforcement of an order passed by the High Court of Punjab & Haryana in C.W.P. No. 25057 of 2021. The reliefs sought included quashing proceedings under Section 129 of the CGST Act, 2017, and directing the refund of amounts deposited by the petitioner. Additionally, the petitioner sought compliance with a refund sanction order in GST RFD-06 dated August 30, 2022. The respondents are the Avato Ward 66 State Goods and Service Tax and another authority.
Held
The Delhi High Court found no justification to entertain the writ petition. The Court noted that the petitioner was essentially seeking enforcement of a judgment rendered by the High Court of Punjab & Haryana. Consequently, the Court disposed of the writ petition, reserving liberty to the petitioner to initiate such proceedings as may be permissible in law if it is their case that the judgment of the Punjab & Haryana High Court has not been complied with. The Court did not delve into the merits of the original Punjab & Haryana High Court order or the refund sanction order, focusing solely on the procedural aspect of enforcing a judgment from another jurisdiction. No specific sections of the CGST Act were discussed in relation to the merits of the case.
Key Issues
1. Whether the Delhi High Court has jurisdiction to entertain a writ petition seeking enforcement of an order passed by the High Court of Punjab & Haryana, particularly when the original proceedings and the order sought to be enforced pertain to a different jurisdiction. Petitioner's contention: The petitioner seeks enforcement of a judgment from another High Court, implying a belief that the Delhi High Court can direct compliance. Revenue's contention: The judgment does not record any specific arguments from the respondents regarding the jurisdiction or the merits of the petitioner's claim. However, the Court's ultimate decision suggests a procedural issue regarding the appropriate forum for enforcement.
Sections Cited
Section 129
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2024 CM APPL. 68596/2024 (Ex.) Allowed subject to all just exceptions. The application is disposed of. W.P.(C) 16287/2024
The instant writ petition has been preferred seeking the following reliefs:- “i) Issue a writ of mandamus or any other writ, order or direction of like nature to the Respondents for compliance of the Order Passed by the Hon'ble High Court of Haryana and Punjab vide C.W.P. No. 25057 of 2021dated 08.07.2022 to quashing the proceedings under 129 of the CGST Act, 2017 for the refund the amount deposited by the Petitioner ii) Issuance of writ of mandamus or any other writ, order or direction in the nature thereof thereby directing the Respondents for Compliance of the Refund Sanction Ord
The judgment continues below.
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