M/S Gmp Finishing Mills vs. Superintendent, Central Goods And Services Tax, Range I, Amritsar
Held
The Court did not decide the substantive issue regarding the validity of the demand notices. Instead, the petitioner's counsel, upon being informed that the petitioner had not challenged the CESTAT order directly and that the Supreme Court had set aside the CESTAT order on appeal by other parties, sought permission to withdraw the present petition. The Court granted this permission. The operative direction was to dismiss the petition as withdrawn, with liberty granted to the petitioner to approach the Supreme Court. The Court did not expressly leave any issue undecided, as the petition was withdrawn before a substantive decision on the merits.
Facts
The petitioner, M/s. G.M.P. Finishing Mills, Amritsar, sought a writ of certiorari to quash notices issued by the Superintendent, Central Goods and Services Tax, Amritsar. These notices demanded duty of Rs. 1,00,82,346/- as arrears based on an order dated 6.5.2010 passed by the CESTAT. The petitioner contended that the CESTAT order had been set aside by the Supreme Court on 4.3.2016. It was admitted that the petitioner itself had not challenged the CESTAT order; rather, it was challenged by other parties. During the hearing, when confronted with this fact, the petitioner's counsel sought permission to withdraw the petition to approach the Supreme Court.
Key Issues
1. Whether the notices demanding duty, based on a CESTAT order that was subsequently set aside by the Supreme Court, are legally sustainable? The petitioner argued that since the CESTAT order, which formed the basis of the demand, was nullified by the Supreme Court, the subsequent demand notices issued by the Superintendent were invalid and liable to be quashed. The petitioner relied on the Supreme Court's decision setting aside the CESTAT order. The respondent (Superintendent, Central Goods and Services Tax) did not present any arguments on this issue, as the judgment records no argument for the respondent.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH Date of decision:09.09.2019 M/s. G.M.P. Finishing Mills, Amritsar ..............Petitioner v.
Superintendent, Central Goods and Services Tax Range-I, Division-II, Amritsar ..............Respondent Coram: Hon'ble Mr.Justice Jaswant Singh Hon'ble Mr.Justice Lalit Batra Present:- Mr. Sharad Mehra ,Advocate for the petitioner.
Jaswant Singh,J, Petitioner-Company is seeking a writ in the nature of certiorari for quashing the Notices at P-6, P-8, P-9, P-9/A, P-11, P- 12, P-14 and P-15 issued by the Superintendent, Central Goods and Services Tax Range-I, Division-II, Amritsar, demanding duty of Rs. 1,00,82,346/- as arrears/Govt. Dues on the basis of order dated 6.5.2010 (P-4) passed by CESTAT.
It is alleged that the said order dated 6.5.2010 passed by CESTAT stands set aside by Hon'ble the Supreme Court on 4.3.2016. Admittedly, the petitioner did not challenge order dated 6.5.2010 passed by CESTAT and it was challenged by other parties.
At the time of hearing, learned counsel for the petitioner, on being confronted with the fact that petitioner has not challenged RAJINDER PARSHAD JOSHI 201
The judgment continues below.
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