M/S Smid Infrastructures PVT. LTD. vs. State Of Haryana And Ors.
Facts
The petitioner, M/s. SMID Infrastructure Pvt. Ltd., filed a Writ Petition before the High Court of Punjab and Haryana. The case concerns a dispute under the Central Goods and Services Tax Act, 2017. The specific amount in dispute is not stated, but the Court notes it is "not on the higher side." The procedural history indicates that the petitioner approached the High Court directly via a writ petition, bypassing the statutory appeal mechanism. The Court considered the existence of a provision for filing an appeal under Section 107 of the CGST Act, 2017.
Held
The Court acknowledged the existence of a provision for filing an appeal under Section 107 of the Central Goods and Services Tax Act, 2017. Considering that the amount in dispute was not substantial, the Court decided not to waive the pre-deposit amount. Instead, the Court granted liberty to the petitioner to file an appeal before the competent authority. The Court directed that if the petitioner files an appeal, the competent authority shall decide it on merits within a period of three months. The Court further stated that the petitioner would be free to take all the pleas available to them in the appeal. The Court disposed of the writ petition accordingly, with all pending applications also being disposed of.
Key Issues
1. Whether the Court should waive the pre-deposit amount for an appeal, given the provision under Section 107 of the Central Goods and Services Tax Act, 2017. 2. Whether the petitioner should be granted liberty to file an appeal before the competent authority, and if so, what directions should be issued regarding its disposal. Petitioner's Arguments: The petitioner sought a waiver of the pre-deposit amount and liberty to file an appeal. They likely argued that the amount in dispute was not substantial and that they should be allowed to pursue their statutory remedy. The judgment does not explicitly record the petitioner's arguments beyond seeking these reliefs. Revenue's Arguments: The judgment does not record any specific arguments made by the respondents (State of Haryana and others, including CBIC).
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
248/2
IN TH
M/S. SMID IN STATE OF H CORAM: H
H
Present: M
M M w f
* SANJEEV PR
T Appeal under and the amoun waive off the disposed of g with law.
I on merits by petitioner wo Writ Petition.
A accordingly.
August 27, 20 Ess Kay
Whether Whether R HE HIGH COURT OF PUNJA CHANDIGAR C D INFRASTRUCTURES PVT. LT
HARYANA AND OTHERS HON'BLE MR. JUSTICE SANJ HON'BLE MR. JUSTICE SANJ Mr. R.K. Hasija, Advocate for th Ms. Mamta Singla Talwar, DAG Mr. Sourabh Goel, Senior Standi with Ms. Anju Bansal and Ms. G for the respondents No.4 and 5. *** RAKASH SHARMA, J. (Oral) Taking into consideration that th r Section 107 of the Central Goo nt being not on the higher side, w e pre-deposit amount. Accordi granting liberty to the petitioner If the appeal is filed by the petiti the competent authority within uld be free to take all the pleas
All pending applications filed in
[SANJ
024
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speaking / reasoned
: Reportable
: AB AND HARYANA AT RH CWP-2897-2024 (O&M) Date of Decision: 27.08.2024 TD.
..…...Petitioner V/s.
….....Responden
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.