The Assistant Commissioner State Tax, Mobile Wing, Chd 2 vs. M/S Prosperous Industries And Anr

The present writ petition is in relation to order dated 31.05.2022 (Annexure P-4) passed by the Deputy Commissioner of State Tax (Appeals), Patiala Division whereby it has held as under:- “xxxxx xxxxx xxxxx In view of the discussions in the above paras, it is concluded that the goods were accompanied by proper and genuine documents as required under the provisions of CGST/SGST Act and Rules and there is no attempt to evade the payment of tax to the State of Punjab, consequently, the appeal is accepted and the impugned order dated 16.04.2019 passed by the Proper Officer (MW) Chandigarh-2 is set aside”.

Learned counsel appearing for the revenue submits that the judgment passed in CWP No.18392 of 2021 decided on 04.02.2022 in M/s Shiv Enterprises Vs. State of Punjab and others” relied upon hereinabove, has been set aside by the Hon’ble Apex Court in its order dated 16.01.2023 passed in Civil Appeal No.359 of 2023 titled as “The State of Punjab Vs. M/s DINESH 2024.03.15 09:56 I attest to the accuracy and integrity of this document

Taking note of the contentions raised by the learned counsel for the revenue and also taking into consideration the order passed by the Deputy Commissioner State Tax (Appeals), Patiala Division, we find that before we decide, it would be apposite to quote the order passed by the Hon’ble Supreme Court in Civil Appeal No.359 of 2023 titled as “The State of Punjab Vs. M/s Shiv Enterprises and others” wherein it has been held as under:- “6. In view of the above and for the reasons stated above and without expressing anything on merits in favour of either parties, more particularly, against respondent therein (original writ petitioner), on the aforesaid ground alone, we set aside the impugned judgment and order passed by the High Court to the extent of quashing and setting aside the notice dated 14.09.2021, issued under Section 130 of the CGST Act and remand the matter to the appropriate authority, who issued the notice. It will be for the respondent-herein - original writ petitioner to file a reply to the said show cause notice within a period of four weeks from today and thereafter the appropriate authority to pass an appropriate order in accordance with law and on its own merits.

All the contentions/defences which may be available to the respondent-original writ petitioner are kept open to be considered by the appropriate authority in accordance with law and on its own merits.

The present appeal is partly allowed to the aforesaid extent. In the facts and circumstances of the case, there shall be no order as to costs.”

Keeping in view of the above observation of the Hon’ble Apex Court and finding that the order passed by the Deputy Commissioner State DINESH 2024.03.15 09:56 I attest to the accuracy and integrity of this document

Parties shall appear before the Deputy Commissioner State Tax (Appeals), Patiala Division on 15.04.2024. 6. The present writ petition stands disposed of.

Pending applications, if any, also stand disposed of.