Rauhitaang Steels vs. State Of Punjab And Another
Held
The High Court dismissed the writ petition, holding that the petitioner has an alternative remedy of appeal. The Court also granted liberty to the petitioner to argue the issue of pre-deposit before the Appellate Authority.
Facts
The petitioner sought to quash a GST demand order and show cause notice. The demand was raised on account of alleged inadmissible Input Tax Credit (ITC) on purchases from certain firms believed to be controlled by an arrested individual.
Key Issues
Whether the High Court should entertain a writ petition when an alternative remedy of appeal is available. Whether the pre-deposit requirement for appeal can be waived based on the merits of the case.
Sections Cited
Section 132, Section 107
AI-generated summary — verify with the full judgment below
CWP-19193-2023
2023:PHHC:124982-DB
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-19193-2023 Date of decision:- 01.09.2023 CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA
Present: Mr. Mukul Singla, Advocate
for the petitioner
Mr. Saurabh Kapoor, Addl.A.G. Punjab *** Ritu Bahri, J.
The present petition has been filed seeking quashing of order dated 18.05.2021 (P-4) and show cause notice dated 09.04.2021 (P-3).
Petitioner is a proprietorship concern engaged in the business of trading of iron and steel goods and is duly registered under CGST Act, 2017 and PGST Act, 2017 vide GSTIN 03AGDPK4379F1ZK. Petitioner purchases goods from various dealer/manufacturers and supplies the same in domestic market. Petitioner availed input tax credit of the amount of GST paid to its suppliers. However, he received a call from the respondent-department in the month of March, 2023 about the outstanding tax demand against the petitioner on account of purchases made from ce
The judgment continues below.
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