Shree Balaji Aromatics PVT LTD vs. Commissioner Central Goods And Servics Tax Chandigarh
Facts
The petitioners, Shree Balaji Aromatics Pvt. Ltd. and Hindustan Mint and Agro Products Pvt. Ltd., filed writ petitions challenging show cause notices issued to them. These notices pertained to tax periods in the years 2008 and 2010. The respondent in all cases was the Commissioner, Central Goods and Services Tax, Chandigarh. The petitioners relied on a judgment passed by a Coordinate Bench of the High Court in a similar case, CWP No.11990 of 2020, titled 'M/s Mentha and Allied Products Ltd. through its Authorized Representative Satya Narain Vs. Commissioner, Central Goods and Service Tax, Chandigarh', decided on 04.12.2020. The facts and issues involved in the present petitions were stated to be identical to that case.
Held
The Court held that the show cause notices issued to the petitioners for the years 2008 and 2010 were covered by the judgment of a Coordinate Bench in CWP No.11990 of 2020, decided on 04.12.2020. The Court found that the facts and issues involved in the present writ petitions were identical to those in the previously decided case. Consequently, the Court allowed the writ petitions in the same terms as the judgment in CWP No.11990 of 2020. The ratio decidendi is that if the facts and issues are identical to a prior judgment of a Coordinate Bench, that judgment should be followed. The operative direction was to allow the writ petitions.
Key Issues
1. Whether the show cause notices issued to the petitioners for the years 2008 and 2010 are liable to be quashed in light of the judgment in CWP No.11990 of 2020. The petitioner's contention was that the show cause notices issued to them for the years 2008 and 2010 are identical in nature to those considered by a Coordinate Bench in CWP No.11990 of 2020. They argued that the judgment in that case, decided on 04.12.2020, should be applied to their petitions, leading to relief in their favour. The revenue or State's contention was not recorded in the judgment.
AI-generated summary — verify with the full judgment below
(1) CWP-20961-2020, CWP-995-2021 & CWP-1043-2021 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH (PROCEEDINGS THROUGH V.C.) Date of Decision: 22.01.2021
CWP No.20961 of 2020 Shree Balaji Aromatics Pvt. Ltd. ...Petitioner Versus Commissioner, Central Goods and Services Tax, Chandigarh. ...Respondent
CWP No.995 of 2021 Hindustan Mint and Agro Products Pvt. Ltd. ...Petitioner Versus Commissioner, Central Goods and Services Tax, Chandigarh. ...Respondent
CWP No. 1043 of 2021
Hindustan Mint and Agro Products Pvt. Ltd. ...Petitioner Versus Commissioner, Central Goods and Services Tax, Chandigarh. ...Respondent CORAM: HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR. JUSTICE ASHOK KUMAR VERMA Present: Mr. Jagmohan Bansal, Advocate, for the petitioners. Mr. Anshuman Chopra, Advocate, for the respondents.
***** AUGUSTINE GEORGE MASIH
, J. (ORAL)
By this order, we propose to dispose of CWP No.20961 of 2020, CWP No.995 of 2021 & CWP No.1043 of 2021 as in these cases, facts as well as issues involved are identical. HARISH KUMAR 2021.01.22 15:36 I attest to the accuracy and integrity of this document ch
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