Sanjay Mittal vs. State Of Haryana And Ors
Held
The Court found the petitioner's prayer to be fair. Consequently, the writ petition was disposed of with a direction to respondent No. 3 to decide the representation by passing a speaking order within one week from the date of receipt of a certified copy of the order. This decision was to be made in accordance with the law after hearing the petitioner. The Court did not delve into the merits of the detention order itself, focusing solely on the procedural aspect of deciding the representation. The ratio decidendi is that a representation made concerning a detention order under GST laws should be decided expeditiously and in a speaking manner by the concerned authority.
Facts
The petitioner, Sanjay Mittal, filed a writ petition before the Punjab and Haryana High Court challenging an order of detention (Form MOV-06) issued by respondent No. 3 under Section 129(1) of the Haryana Goods and Services Tax Act, 2017, the Central Goods and Services Tax Act, 2017, and the Integrated Goods and Services Tax Act, 2017. The petitioner's bus had been detained since August 2, 2021. A representation (Annexure P-8) was made to respondent No. 3. The petitioner sought a direction for respondent No. 3 to decide this representation. The respondents, represented by Ms. Shruti Jain Goyal, DAG, Haryana, did not oppose the petitioner's prayer.
Key Issues
1. Whether the Court should direct respondent No. 3 to decide the petitioner's representation regarding the detention of his bus, as contemplated under Section 129(1) of the Haryana Goods and Services Tax Act, 2017, and allied Acts. The petitioner argued that his bus has been detained since August 2, 2021, and a representation was made to respondent No. 3. He would be satisfied if a direction is issued to respondent No. 3 to decide this representation. The respondents did not oppose the prayer made by the learned counsel for the petitioner.
Sections Cited
Section 129(1)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 108 CWP-18124-2021 (O&M) Decided on : 21.9.2021 CORAM: HON'BLE MR. JUSTICE AJAY TEWARI
HON'BLE MRS. JUSTICE ALKA SARIN Present: Mr. Surjeet Bhadu, Advocate for the petitioner. **** AJAY TEWARI, J.(Oral)
This petition has been filed praying for quashing of the order of detention in Form MOV-06 dataed Nil (Annexure P-3) passed by respondent No.3 under Section 129(1) of the Haryana Goods and Services Tax Act, 2017 and Central Goods and Services Tax Act, 2017 and Integrated Goods and Services Tax Act, 2017 vide which Bus No. HR 38 AA-1300 of the petitioner was detained.
The main grievance of the learned counsel for the petitioner is that since 2nd August 2021 the bus of the petitioner has been detained and in this connection a representation Annexure P-8 which is addressed to respondent No.3 had been made. He further states that at this stage, he would be satisfied if a direction is issued to respondent No.3 to decide the said reprsentation.
Notice of motion.
On the asking of the Court, Ms. Shruti Jain Goyal, DAG, ANURAD
The judgment continues below.
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