Najin Export Private Limited vs. State Of Haryana And Others
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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-8328-2025 (O&M)
Date of decision: 03.04.2025
Najin Export Private Limited
….Petitioner
Versus
State of Haryana and others
….Respondents
CORAM: HON'BLE MR. JUSTICE ARUN PALLI
HON'BLE MRS. JUSTICE SUDEEPTI SHARMA
Present: Mr. Lokesh Goel, Advocate, for the petitioner.
Ms. Mamta Singla Talwar, DAG, Haryana.
(Through Hybrid Mode)
****
ARUN PALLI, J. (Oral)
The petitioner (Najin Export Private Limited) has assailed the show cause notice dated 12.10.2023 (P-1), issued under Section 74(1) of the Haryana Goods and Services Act, 2017, and Central Goods and Services Act, 2017, read with Section 20 of the Integrated Goods and Services Tax, 2017, proposing a total liability of Rs.2,06,10,463/-, upon the petitioner, in relation of the financial year 2017-18. Whereafter, the order in original dated 04.02.2025 (P-2), after considering the reply dated 03.02.2025 to the show cause notice (ibid), was passed under Section 74 of the HGST/CGST, read with Section 20 of the IGST, vide which, the competent authority has confirmed the demand of Rs.18,54,650/- only, out of the proposed demand (ibid), as interest from 27.12.2017 to 26.11.2021. Upon being pointedly asked, learned counsel for the petitioner fairly concedes that the impugned order dated 04.02.2025 is AMIT KUMAR 2025.04.04 15:06 I attest to the accuracy and authenticity of this document
appealable under Section 107 of the CGST Act. And, since the matter in issue is only with regard to the interest, the petitioner-assessee is not even obliged to make any pre-deposit. Accordingly, he submits that he be permitted to withdraw the petition, to enable the petitioner to avail the remedy of appeal, as indicated above.
Dismissed as withdrawn with the liberty prayed for.
(ARUN PALLI)
JUDGE
(SUDEEPTI SHARMA)
JUDGE 03.04.2025 Ak Sharma Whether speaking/reasoned Yes/No Whether reportable Yes/No AMIT KUMAR 2025.04.04 15:06 I attest to the accuracy and authenticity of this document
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.