M/S Srs Trading Co. vs. State Of Punjab And Another
Facts
The petitioner, M/s Srs Trading Co., filed a writ petition challenging an order dated 26.0.2021 passed by the High Court of Punjab and Haryana at Chandigarh. This earlier order had directed the release of goods and the conveyance upon payment of tax and penalty. The petitioner further informed the Court that they had already filed an appeal against the confiscation order under Section 107 of the Goods and Services Tax Act, 2017. Given this development, the petitioner stated that no further issues remained to be adjudicated in the present writ petition and sought to withdraw it.
Held
The Court held that the present writ petition was permitted to be withdrawn. This decision was based on the petitioner's submission that they had already filed an appeal against the confiscation order under Section 107 of the Goods and Services Tax Act, 2017. The petitioner also stated that the goods and conveyance had been ordered to be released on payment of tax and penalty by a previous court order dated 26.0.2021. Consequently, the Court found no further issues requiring adjudication in the writ petition. The miscellaneous application was allowed, and the main writ petition was dismissed as withdrawn. No specific findings were made on the merits of the confiscation order or the GST provisions, as the petition was withdrawn.
Key Issues
1. Whether the present writ petition is maintainable given that the petitioner has already filed an appeal against the confiscation order under Section 107 of the Goods and Services Tax Act, 2017. Petitioner's argument: The petitioner contended that since an appeal has been filed under Section 107 of the GST Act challenging the confiscation order, and the earlier court order had directed release of goods and conveyance upon payment of tax and penalty, nothing further survived for adjudication in the present writ petition. Therefore, the petitioner sought to withdraw the petition. Revenue/State's argument: The respondent, State of Punjab and another, accepted notice through their counsel, Ms. Anu Pal, Sr. DAG, Punjab. No specific arguments were recorded on behalf of the respondents regarding the maintainability or merits of the petition, beyond accepting notice.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CM No.3991 of 2023 in/and
CWP No.10254 of 2021 (O&M)
Date of decision: 09.03.2023
M/s Srs Trading Co.
…Petitioner
Vs. State of Punjab and another
…Respondents
CORAM: HON’BLE MS. JUSTICE RITU BAHRI
HON’BLE MR. JUSTICE KULDEEP TIWARI
Present: Mr. Anurag Sharma, Advocate,
for the petitioner.
Ms. Anu Pal, Sr. DAG, Punjab.
**** Ritu Bahri, J. (oral) CM No.3991 of 2023
Notice of motion.
On the asking of the Court, Ms. Anu Pal, Sr. DAG, Punjab, accepts notice on behalf of respondent.
Learned counsel for the petitioner states that vide order dated 26.0.2021 passed by this Court, the goods along with the conveyance have been ordered to be released on payment of tax and penalty. He further states that the petitioner has already challenged the confiscation order in appeal in terms of Section 107 of the Goods and Services Tax Act, 2017. Now, nothing more survives in the petition. Therefore, he seeks to withdraw the present petition.
In view of the said fact, present petition is being taken up on today’s
The judgment continues below.
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