Ripss Infrastructure PVT. LTD. vs. Commissioner, Central Goods And Services Tax, Ludhiana And Others

Held

The Court decided to pass an order in this writ petition based on the order of even date passed in CWP No.37235 of 2019. Therefore, the holding and reasoning in this specific judgment are contingent upon the findings in the aforementioned connected case. The operative directions and the relief granted would be the same as in CWP No.37235 of 2019. Any issues expressly left undecided in the connected case would also be considered undecided here. The ratio decidendi would be derived from the decision in CWP No.37235 of 2019.

Facts

The petitioner, Ripss Infrastructure Pvt. Ltd., through its Director Pardeep Kumar Aggarwal, filed a writ petition before the Punjab & Haryana High Court. The respondents are the Commissioner, Central Excise and Services Tax, Ludhiana, and others. The judgment does not specify the tax period(s) or the specific order or action under challenge, nor does it mention the authority that passed it. The amount in dispute is also not recorded. The procedural history that matters is the filing of this writ petition.

Key Issues

The Court had to decide the issues presented in CWP No.37235 of 2019, titled Gazebo Developers Pvt. Ltd. through its Manager Kapil Dev Singh Versus Commissioner, Central Goods and Services Tax, Ludhiana and others, as the present case was decided based on the order in that connected matter. The judgment does not explicitly frame the questions of law or mixed law and fact for this specific petition. The petitioner's arguments are not detailed in this excerpt. The respondents' arguments are also not recorded.