M/S Aggarwal Traders vs. State Of Haryana And Others
Held
The Court did not decide the substantive issues raised by the show cause notice or the petitioner's challenge. Instead, the petitioner's counsel submitted that they did not wish to press the writ petition and requested liberty to avail of their alternate remedy in accordance with law. The Court, therefore, ordered accordingly, granting the petitioner permission to withdraw the writ petition and pursue other legal avenues. No specific finding was made on the validity of the show cause notice or the penalty proposed. The issue of delay in filing the writ petition was implicitly acknowledged but not adjudicated upon as the petition was withdrawn.
Facts
The petitioner, M/s Aggarwal Traders, filed a writ petition challenging a show cause notice dated March 16, 2022, issued by the State of Haryana and others. The show cause notice proposed a penalty of ₹4,77,78,611/- under Section 74 of the CGST/HGST Act, 2017. The petition was filed approximately a year and a half after the issuance of the show cause notice, and the petitioner had also been summoned subsequently in relation to it. After some arguments, the petitioner's counsel sought to withdraw the petition, requesting liberty to pursue alternate remedies.
Key Issues
1. Whether the present writ petition is maintainable given the delay in challenging the show cause notice dated March 16, 2022, and the availability of alternate remedies under the CGST/HGST Act, 2017? Petitioner's Argument: The petitioner, through its counsel, did not press the writ petition. The specific arguments regarding the maintainability or the merits of the show cause notice were not fully articulated as the petitioner sought to withdraw the petition to avail of alternate remedies. Revenue's Argument: The judgment does not record any specific arguments made by the respondents (State of Haryana and others). However, the court's observation regarding the delay in filing the writ petition suggests a potential challenge on procedural grounds.
Sections Cited
Section 74
AI-generated summary — verify with the full judgment below
Neutral Citation No. 2023:PHHC:154991-DB
IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
(113)
CWP-23276-2023 Decided on : 05.12.2023 M/s Aggarwal Traders ……Petitioner(s) Versus State of Haryana and others
……Respondent(s)
CORAM : HON'BLE MR.JUSTICE G.S. SANDHAWALIA HON'BLE MS.JUSTICE LAPITA BANERJI
Present: Mr. Munish Gulati, Advocate for the petitioner (s).
***** G.S. Sandhawalia, J. (Oral)
Challenge in the present writ petition filed under Article 226/227 of the Constitution of India is to the show cause notice dated 16.03.2022 (Annexure P-2) whereby penalty of `4,77,78,611/- has been imposed under Section 74 of the CGST/HGST Act, 2017. 2. It is apparent that after a period of a year and half the said show cause notice has been challenged. The petitioner has also been summoned in the subsequent point of time in pursuance of the said show cause notice.
After arguing for sometime counsel submits that he does not wish to press the present writ petition and submits that liberty may be given to avail of his alternate remedy in accordanc
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.