State Of Punjab vs. M/S Harish Steel And Another
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135 I State of Punja M/s Harish St CORAM: H HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN Mr. Bhuvnesh Satija, DAG, Punj ***
RAKASH SHARMA, J.(Oral) The State is in appeal against t er, State Tax (Appeals), Patiala D appeal under Section 107 (1) of 7 and set aside the penalty and fi The petitioner has challenged seized and order in Form GST as prima-facie the documents the genuineness of the goods in her verification and correspondin their case that on verification, th and, therefore, the penalty an Learned counsel for the petitio s fallen in error in reaching to the We have carefully considered t documents placed before us in th NJAB AND HARYANA ARH CWP-18007-2024 (O&M) Date of Decision: 31.07.2024
…Petitioner
…Respondents NJEEV PRAKASH SHARMA NJAY VASHISTH jab.
) the order passed by the Deputy Division, Patiala, whereby it has the Punjab Goods and Services ine imposed on the respondents. the order submitting that the MOV-02 was served upon the s tendered were found to be n transit and tendered documents ng purchase was required to be he documents were not found to nd fine was imposed on the oner submits that the Appellate e conclusions otherwise. the submissions and have gone his petition and we find that the y s s
e e e s e o e e e e RAJESH KUMAR 2024.08.06 10:23 I attest to the accuracy and authenticity of this order/judgment. Punjab & Haryana High Court, Chandigarh.
CWP-18007-2 Appellate Au duly covered the conclusion basis of verif immediate sel had availed an dealers.
T basis of findin Court in writ orders as it Constitution o can be formed with a just, ri The writ peti accordingly.
A
2024 rajesh
1 2
[2] 2024 (O&M) thority has reached to a factual by proper and genuine invoice/e n that the respondents cannot b fication and nil inwards supply lling dealer has disclosed the sa n ITC on the purchases shown f Thus, on facts, we find that the ng of fact reached to the conclus t petition has limited scope of i essentially performs its funct of India and merely because th d from the documents placed be ight and reasoned order passed ition is, therefore, found to be All pending misc. application(s)
(SANJ
Whether speaking/reasoned?
Whether reportable?
finding that the transaction was e-way bill etc. It also reached to e denied input tax credit on the y of the selling dealers as the ale to be of the respondents and from the lengthy chain of selling Appellate Authority has on the sion in allowing the appeal. This interference with quasi judicial tion under Article 227 of the here can be two opinions which efore us, we would not interfere by the quasi judicial authority. without merit and is dismissed also stand disposed of. JEEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE : Yes/No : Yes/No s o e e d g e s l e h e . d RAJESH KUMAR 2024.08.06 10:23 I attest to the accuracy and authenticity of this order/judgment. Punjab & Haryana High Court, Chandigarh.
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.