Hindland Enterprises vs. Excise And Taxation Commissioner And Another
Facts
The petitioner, Ess Kay Enterprises, filed a Writ Petition before the High Court of Punjab and Haryana at Chandigarh. The respondents are the Commissioner, Department of Excise and Taxation, U.T. Chandigarh, and another. The petitioner sought to waive off the pre-deposit amount. The Court considered the provision for filing an appeal under Section 107 of the Central Goods and Services Tax Act, 2017, and the amount in dispute not being high. Consequently, the Court decided not to insist on the pre-deposit amount and disposed of the Writ Petition, granting liberty to the petitioner to file an appeal.
Held
The Court held that considering the provision for filing an appeal under Section 107 of the Central Goods and Services Tax Act, 2017, and that the amount in dispute was not substantial, it was not appropriate to insist on the pre-deposit amount. The Court reasoned that allowing the petitioner to file an appeal would be in line with the statutory provisions. Accordingly, the Writ Petition was disposed of with liberty granted to the petitioner to file an appeal. If the appeal is filed, it shall be decided on merits by the competent authority within a period of three months, and the petitioner would be free to take all pleas available in law. The Court did not expressly leave any issue undecided.
Key Issues
1. Whether the Court should waive the pre-deposit amount for the petitioner to file an appeal under Section 107 of the Central Goods and Services Tax Act, 2017, considering the amount in dispute is not substantial? Petitioner's contention: The petitioner argued that the amount in dispute is not high, implying that strict adherence to pre-deposit requirements might be inequitable. The petitioner sought a waiver of this pre-deposit. Revenue/State's contention: The judgment does not record any specific arguments made by the respondents regarding the waiver of the pre-deposit amount. However, the Court's decision implies that the respondents did not oppose the petitioner's plea for liberty to file an appeal without insisting on the pre-deposit.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
112+248/1 IN TH
HINDLAND
EXCISE & T & TAXATION CORAM: H
H
Present: 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 ENTERPRISES
TAXATION COMMISSIONER, N, U.T. CHANDIGARH AND A HON'BLE MR. JUSTICE SANJ HON'BLE MR. JUSTICE SANJ Mr. Deepak Gupta, Advocate for Mr. Sourabh Goel, Senior Standi with Ms. Anju Bansal and Ms. G for the respondents *** 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-1959-2024 (O&M) Date of Decision: 27.08.2024
..…...Petitioner V/s. , DEPARTMENT OF EXCISE ANOTHER
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