Principal Commissioner, CGST, Chandigarh vs. S.N. Engineering
Original PDF →Facts
The appellant, S.N. Engineering, filed an appeal before the High Court of Punjab and Haryana at Chandigarh. The respondent was the Commissioner, CGST, Chandigarh. The specific tax period and the order or action under challenge are not detailed in the provided text. The amount in dispute is also not mentioned. The procedural history indicates that the appeal was filed before the High Court. The judgment is dated August 1, 2024.
Held
The Court noted the submission made by the learned counsel for the appellant regarding the withdrawal of the appeal. In view of this statement, the High Court ordered that the appeal stands dismissed as withdrawn. All pending applications filed in the case were also ordered to stand disposed of accordingly. The judgment does not provide any substantive discussion on GST provisions or any specific legal issues beyond the procedural matter of withdrawal.
Key Issues
1. Whether the appellant is entitled to withdraw the appeal filed before the High Court? (Question of procedure) Contentions: Petitioner/Appellant: Learned counsel for the appellant submitted that they wish to withdraw the appeal. Revenue/State: No arguments were recorded for the respondent.
AI-generated summary — verify with the full judgment below
225-2 IN THE
PRINCIPAL CHANDIGAR
S.N. ENGINE CHANDIGAR CORAM: H
H
Present M
M
f
* SANJEEV PR
L instructions to 2. I the appellant,
A of accordingly
August 1, 202 Ess Kay
Whether Whether R E HIGH COURT OF PUNJAB CHANDIGARH C D COMMISSIONER, CGS RH
V EERING, PLOT NO.751, IND RH
HON'BLE MR. JUSTICE SANJ HON'BLE MR. JUSTICE SANJ Mr. Suman Jain, Advocate for th Mr. Sourabh Goel, Senior Standi for the respondent. *** RAKASH SHARMA, J. (Oral) Learned counsel for the appell o withdraw this Appeal. In view of the aforesaid statemen this Appeal stands dismissed as All pending applications filed in y.
[SANJEEV
[SAN 24 speaking / reasoned
: Reportable
:
B AND HARYANA AT H CEA-89-2019 (O&M) Date of Decision: 01.08.2024 ST COMMISSIONERATE,
...…...Appellant V/s. USTRIAL AREA, PHASE-II,
….....Respondent
NJEEV PRAKASH SHARMA NJAY VASHISTH he appellant. ing Counsel, lant submits that he has the nt made by learned counsel for s withdrawn. n this case shall stand disposed
V PRAKASH SHARMA] JUDGE NJAY VASHISTH] JUDGE
Yes / No Yes / No Suresh Kumar 2024.08.02 09:42 I attest to the accuracy and integrity 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.