Pawan Kumar Garg vs. State Of Punjab And Others
Facts
The petitioner, Pawan Kumar Garg, filed a writ petition before the High Court of Punjab and Haryana challenging an order passed by the Deputy Director (Investigation)-cum-Assistant Commissioner, SIPU, Jalandhar. The respondents were the State of Punjab and others. The specific tax period and the amount in dispute were not recorded in the judgment. The procedural history indicated that the writ petition was filed challenging an order, but subsequently, a new order dated 12.12.2024 was passed by the same authority.
Held
The Court held that the order dated 12.12.2024, passed by the Deputy Director (Investigation)-cum-Assistant Commissioner, SIPU, Jalandhar, is appealable under Section 107 of the Punjab Goods and Services Tax Act, 2017. The reasoning was based on the consensus (ad idem) between the learned counsel for the parties. The ratio decidendi is that when parties agree that a statutory remedy of appeal is available against an order, the High Court may permit withdrawal of a writ petition to allow the petitioner to pursue that remedy. The operative direction was to dismiss the petition as withdrawn, allowing the petitioner to avail the remedy of appeal.
Key Issues
1. Whether the order dated 12.12.2024, passed by the Deputy Director (Investigation)-cum-Assistant Commissioner, SIPU, Jalandhar, is appealable under Section 107 of the Punjab Goods and Services Tax Act, 2017? Petitioner's contention: The petitioner argued that the order dated 12.12.2024 is appealable under Section 107 of the Punjab Goods and Services Tax Act, 2017, and sought permission to withdraw the writ petition to avail this appellate remedy. Revenue's contention: The respondents (State of Punjab and others) did not record any specific contention in the judgment, but were implicitly in agreement with the petitioner's submission regarding the appealability of the order.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No.34208 of 2024 (O&M) Date of Decision :27.01.2025 Pawan Kumar Garg ......Petitioner Versus State of Punjab and others ...... Respondents CORAM: HON'BLE MR.JUSTICE ARUN PALLI HON'BLE MRS.JUSTICE SUDEEPTI SHARMA Present : Mr. Anurag Rajput, Advocate for the petitioner. Mr. Saurabh Kapoor, Addl. A.G. Punjab. (through hybrid mode). ARUN PALLI, J.
(Oral)
: Learned counsel for the parties are ad idem that during the pendency of the petition the order dated 12.12.2024, has since been passed by the Deputy Director (Investigation)-cum-Assistant Commissioner, SIPU, Jalandhar, which is appealable under Section 107 of the Punjab Goods and Services Tax Act, 2017. Accordingly, learned counsel for the petitioner submits that he be permitted to withdraw the petition so as to enable the petitioner to avail the remedy of appeal. Dismissed as withdrawn. (ARUN PALLI) JUDGE (SUDEEPTI SHARMA) JUDGE 27.01.2025 Manoj Bhutani Whether speaking/reasoned Yes/No Whether reportable Yes/No MANOJ KUMAR 2025.01.28 09:21 I attest to the accuracy and authenticity of this document
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.