M/S Bhupindra Machines PVT. LTD. vs. Union Of INDIA And Others
Held
The Court found the objection that the issuing authority does not function within the territorial jurisdiction of this Court to be well-merited. Therefore, the petition was dismissed.
Facts
The petitioner sought a direction to respondents to provide proof of export of machinery to a company in Bhutan for claiming IGST exemption and refund. The petitioner had already paid IGST on the machinery.
Key Issues
The primary issue was whether the High Court had the territorial jurisdiction to direct an authority outside its jurisdiction to issue a certificate for claiming GST benefits.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 105
CWP-8183-2021 (O&M) Decided on : 25.8.2021 M/s Bhupindra Machines Pvt.Ltd. ....Petitioner VS Union of India and others ....Respondents CORAM: HON'BLE MR. JUSTICE AJAY TEWARI
HON'BLE MRS. JUSTICE ALKA SARIN Present: Mr. Vivek Salathia, Advocate for the petitioner. **** AJAY TEWARI, J.(Oral) CM-6512-CWP-2021
This application has been filed for placing on record additional affidavit in pursuance of order dated 9.4.2021. 2. For the reasons recorded in the application, the same is allowed and above-said document are taken on record. Main case
By this petition the petitioner is praying that respondents No.3 and 4 be directed to acknowledge and provide original or certified copy of the proof of export of the machinery delivered by the petitioner-company to the private respondent-company based in Bhutan for the purpose of claiming exemption and refund of already paid IGST.
Mr. Sourabh Goel, Senior Standing Counsel who is appearing on our asking points out that even if in equity the petitioner has a claim yet, the fact of the matter is that the Authority which has to issue the certification
ANUR
The judgment continues below.
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