M/S Stalwart Alloys INDIA PVT LTD vs. State Of Haryana And Ors

Held

The Court accepted the fair stand taken by the learned State counsel. The State's counsel assured the Court that upon the petitioner approaching the Excise & Taxation Officer, Panchkula, the requisite document (the penalty order) would be supplied. Based on this assurance, the Court found no further directions to be necessary. The Court did not delve into the merits of the penalty itself or the legality of the detention. The ratio decidendi is that when the revenue assures compliance with a request for a document, the Court may dispose of the petition on that basis without further adjudication.

Facts

The petitioner, M/s Stalwart Alloys India Ltd., filed a writ petition seeking a mandamus directing the competent authority to supply a copy of an order imposing penalty under Section 129 of the CGST Act, 2017. This penalty was related to the detention of vehicle No. HR67-B-7519 on March 18, 2021. The petitioner had served an advance copy of the petition to the respondents. The State of Haryana, through its counsel, appeared before the High Court. The amount in dispute is not specified.

Key Issues

1. Whether the petitioner is entitled to a mandamus directing the competent authority to supply a copy of the penalty order passed under Section 129 of the CGST Act, 2017, concerning the detention of their vehicle on March 18, 2021? Petitioner's contention: The petitioner sought a direction from the Court to compel the respondent authority to provide the copy of the penalty order. Revenue/State's contention: The learned Additional Advocate General for the State of Haryana stated that if the petitioner approaches the 3rd respondent, the Excise & Taxation Officer, Panchkula (Haryana), the requisite document (the penalty order) would be supplied.