Jimmy Malhotra vs. Deputy Commissioner Central Goods And Services Tax Division
Facts
The petitioner, Jimmy Malhotra, filed a writ petition before the Punjab and Haryana High Court challenging an order dated 11.08.2025 passed by the Deputy Commissioner, Central Goods and Service Tax Division, Mandi Gobindgarh, District Fatehgarh Sahib. The petitioner sought a direction for the respondent to pass a speaking order on a legal notice dated 11.08.2025. The respondent, through their counsel, stated they had no objection to the prayer being accepted. The Court was informed that the petitioner would be at liberty to challenge the decision if it was not satisfactory, in accordance with the law.
Held
The Court held that the writ petition could be disposed of by directing the respondent to take a decision on the legal notice dated 11.08.2025. The respondent was directed to pass a speaking order after affording an opportunity of hearing to all affected parties. This decision was to be communicated to the petitioner preferably within four weeks from the receipt of the Court's order. The Court also noted that the petitioner would be at liberty to challenge the decision if it was not satisfactory, in accordance with the law. No specific amount in dispute or tax period was mentioned in the judgment.
Key Issues
1. Whether the Court should direct the respondent to pass a speaking order on the legal notice dated 11.08.2025, as prayed by the petitioner? The petitioner argued that they had issued a legal notice and sought a reasoned decision from the respondent authority. The respondent, through their counsel, indicated no objection to the Court directing them to pass a speaking order. The Court did not record any specific arguments from the respondent beyond their non-objection to the petitioner's prayer.
AI-generated summary — verify with the full judgment below
IN TH
Jimmy Malhotr Deputy Commi Gobindgarh, Di
CORAM : H
H Present : M
fo
M
fo
DEEPAK SIBA
L would be satisfi Deputy Comm Gobindgarh, Di the legal notic petitioner.
L has no objection
A case, the writ p decision on the the petitioner, hearing to all a receipt of a cop
N petitioner and i be at liberty to c
April 24, 2026 vandana Whether speaki Whether reporta Sr. No.200 HE HIGH COURT OF PUNJAB CHANDIGARH CWP-12594 Date of Dec
ra
Versus ssioner, Central Goods and Service istrict Fatehgarh Sahib
HON’BLE MR. JUSTICE DEEPA HON’BLE MS. JUSTICE LAPITA Mr. Shubham Bhardwaj, Advocate, or the petitioner. Mr. Sagar Ratusaria, Advocate, or the respondent. *** AL, J. (Oral) earned counsel for the petitioner ied if the present writ petition is di missioner, Central Goods and S istrict Fatehgarh Sahib-the sole re ce dated 11.08.2025 (Annexure earned counsel for the respondent, n if the above prayer is accepted. Accordingly, at this stage, without c petition is disposed of with a direc legal notice dated 11.08.2025 (An by passing a speaking order and affected
The judgment continues below.
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Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.