M/S Gaanesh Kartikey Constructions PVT. LTD. vs. Union Of INDIA And Others
Held
The Court did not express any opinion on the merits of the case. Instead, the petition was disposed of by issuing a direction to respondent No. 5. Respondent No. 5 was instructed to examine the petitioner's representation dated 29.12.2022 and to take a final decision on the matter in accordance with the law. This decision was to be made within a period of four weeks from the date of receipt of a certified copy of the Court's order. The ratio decidendi is that administrative authorities must consider and decide representations made by taxpayers within a stipulated timeframe as per legal provisions.
Facts
The petitioner, M/s Gaanesh Kartikey Constructions Pvt. Ltd., filed a writ petition seeking a direction to respondent No. 5 to deposit Rs. 7,35,214/-. This amount was deducted as tax at source under Section 51/52 of the Central Goods and Services Tax Act, 2017, and was allegedly not deposited with the GST Portal maintained by respondent No. 1 (Union of India). The petitioner had previously submitted a representation dated 29.12.2022 to respondent No. 5 regarding this grievance. Notice of motion was issued, and advocates accepted notice on behalf of respondents 1, 6, and the State of Punjab.
Key Issues
1. Whether respondent No. 5 is legally obligated to deposit the tax deducted at source amounting to Rs. 7,35,214/- under Section 51/52 of the Central Goods and Services Tax Act, 2017, with the GST Portal. Petitioner's contention: The petitioner argued that respondent No. 5 had deducted a specific sum as tax at source under the relevant GST provisions and that this amount ought to be deposited with the GST authorities. The petitioner relied on its representation dated 29.12.2022 as a basis for this claim. Respondents' contention: The judgment does not record any specific arguments or contentions made by the respondents. The respondents' counsel accepted notice, and the matter was disposed of without detailed arguments on the merits.
Sections Cited
Section 51, Section 52
AI-generated summary — verify with the full judgment below
2023:PHHC:070229-DB CWP No.10438 of 2023
-1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP No.10438 of 2023 (O&M) Date of decision: 15.05.2023
M/s Gaanesh Kartikey Constructions Pvt. Ltd. .....Petitioner Versus Union of India and others ....Respondents CORAM:HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present: Mr. Sandeep Singh, Advocate, and Mr. Jugansh Goyal, Advocate, for the petitioner. *** Ritu Bahri, J. Petitioner is seeking direction to respondent No.5 to deposit Rs.7,35,214/-, deducted as tax at source under Section 51/52 of the Central Goods and Services Tax Act, 2017, with the GST Portal maintained by respondent No.
With regard to its grievance, petitioner-company has given a representation dated 29.12.2022 (Annexure P-9) to respondent No.
Notice of motion. At this stage, Alankrit Bhardwaj, Advocate, accepts notice on behalf of respondent Nos. 1 and 6 and Mr. Saurabh Kapoor, Addl.A.G., Punjab accepts notice on behalf of respondent-State. Without expressing any opinion on the merits of the case, the AJAY PRASHER 2023.05.17 14:08 I attest to the a
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.