M/S Exeter Metbiz INDIA PVT. LTD. vs. State Of Haryana And Others

Held

The Court accepted the fair stand taken by the learned State counsel. The counsel for the respondents stated that in case the petitioner approaches the 3rd respondent, the Excise & Taxation Officer, Panipat (Haryana), the requisite document (the penalty order) would be supplied. Based on this statement, the Court found no further directions to be required. The principle derived is that when the revenue undertakes to supply the requested document upon approach by the petitioner, the writ court may dispose of the petition on that basis without further adjudication.

Facts

The petitioner, M/s Exeter Metbiz India Pvt. 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. HR55-M-3243 on July 22, 2021. The State of Haryana and others were the respondents. An advance copy of the petition was served on the respondents, and the Additional Advocate General for Haryana entered an appearance.

Key Issues

1. Whether the petitioner is entitled to a mandamus directing the competent authority to supply a copy of the penalty order under Section 129 of the CGST Act, 2017, concerning the detention of vehicle No. HR55-M-3243 on 22.07.2021? Petitioner's contention: The petitioner sought a direction for the supply of the order. Revenue's contention: The State counsel stated that if the petitioner approaches the Excise & Taxation Officer, Panipat (Haryana), the requisite document would be supplied. The State did not contest the petitioner's right to receive the document.