M/S Radhe Krishna Industries vs. Union Territory Of Chandigarh And Others
Held
The Court was apprised by the counsel for the respondents that the impugned order was appealable under Section 107 of the CGST Act, 2017 read with the UT GST Act, 2017. The petitioner's counsel did not contest this assertion. Consequently, the petitioner sought permission to withdraw the petition to avail the appellate remedy. The Court, in light of the petitioner's request and the respondent's submission regarding the availability of an alternative remedy, dismissed the petition as withdrawn. Liberty was granted to the petitioner to pursue the appellate route.
Facts
The petitioner, M/s Radhe Krishna Industries, filed a writ petition (CWP No.9647 of 2020) before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Union Territory Chandigarh and others. The petition challenged an order or action by the revenue authorities. The tax period and the specific order under challenge are not detailed in the provided text. The procedural history is limited to the filing of the writ petition.
Key Issues
1. Whether the impugned order is appealable under Section 107 of the CGST Act, 2017 read with the UT GST Act, 2017? The respondent-UT contended that the impugned order is appealable under Section 107 of the CGST Act, 2017 read with the UT GST Act, 2017. The petitioner's counsel did not deny this statement.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
105 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No.9647 of 2020 Date of Decision: 13.07.2020 M/s Radhe Krishna Industries ..…... Petitioner V/s Union Territory Chandigarh and others ......Respondents
CORAM: HON'BLE MR. JUSTICE RAKESH KUMAR JAIN HON'BLE MR. JUSTICE ASHOK KUMAR VERMA
Present: Mr.J.S.Bedi, Advocate for the petitioner. Mr.Ajay Jagga, Advocate for the respondent-UT. *** RAKESH KUMAR JAIN, J. (Oral)
Case taken up through Video Conferencing. Counsel for the respondents has apprised the Court that impugned order is appealable under Section 107 of the CGST Act 2017 read with UT GST Act 2017. Counsel for the petitioner has not denied the statement made by the counsel for the respondents, therefore, he prays for withdrawal of the petition in order to avail remedy by filing appeal in accordance with law. Dismissed as withdrawn. Liberty is granted.
[RAKESH KUMAR JAIN]
JUDGE
July 13, 2020 [ASHOK KUMAR VERMA] Meenu
JUDGE Whether speaking / reasoned: Yes/No Whether reportable : Yes/No MEENU KUMARI 2020.07.14 13:46 I attest to the accuracy and authenticity of this document High Court, Chandigarh
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