Aastha Alumina Private Limited vs. Principal Commissioner, CGST And Another

CWP/9132/2020HC Punjab and HaryanaGSTCNR PHHC01047642202021 January 2021Bench: MR JUSTICE JASWANT SINGH,MR. JUSTICE SANT PARKASH1 pages
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Facts

The petitioner, Aastha Alumina Private Limited, filed a writ petition before the Punjab & Haryana High Court. The respondents are the Principal Commissioner, Central Goods and Services Tax, Gurugram, Haryana, and another authority. The specific tax period(s) and the order or action under challenge, as well as the amount in dispute, are not detailed in this excerpt. The procedural history that matters is that this is a writ petition filed before the High Court.

Held

The Court allowed the petition. The detailed reasoning and operative directions are not provided in this excerpt. The judgment states that the decision is based on a detailed order passed in a connected case, CWP No. 8341 of 2020, titled “Pro Sportify Private Limited through its Director Sh. Mukesh Kumar, Gurgaon, Haryana Versus Principal Commissioner, Central Goods and Services Tax, Gurugram, Haryana and another”. The specific findings on any issues or the ratio decidendi are not elaborated here.

Key Issues

The provided excerpt does not contain the specific questions the Court had to decide, nor does it detail the arguments presented by either the petitioner or the respondents. Therefore, the issues and the contentions of each side cannot be identified from this text.

AI-generated summary — verify with the full judgment below

220-A IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

Civil Writ Petition No. 9132 of 2020 (O&M) Date of Decision: 21.01.2021

Aastha Alumina Private Limited through its Director Sh. Bijendra Kumar Arya, Gurgaon, Haryana .......... Petitioner Versus Principal Commissioner, Central Goods and Services Tax, Gurugram, Haryana and another .......... Respondents CORAM: HON'BLE MR. JUSTICE JASWANT SINGH HON'BLE MR. JUSTICE SANT PARKASH Present: Mr. Jagmohan Bansal, Advocate for the petitioner. Mr. Sourabh Goel, Advocate for the respondents. [ The aforesaid presence is being recorded through video conferncing since the proceedings are being conducted in virtual court ]

**** JASWANT SINGH, J. [1] Petition is allowed. [2] For detailed order, see judgment of even date passed in CWP No. 8341 of 2020, titled “Pro Sportify Private Limited through its Director Sh. Mukesh Kumar, Gurgaon, Haryana Versus Principal Commissioner, Central Goods and Services Tax, Gurugram, Haryana and another”. ( JASWANT SINGH )

JUDGE January 21, 2021

( SANT PARKASH ) 'dk kamra'

The judgment continues below.

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