M/S Arya Sudharma Tradex Private Limited vs. State Of Punjab And Others
Facts
The petitioner, M/s Arya Sudharma Tradex Pvt. Ltd., filed a writ petition challenging an order dated 24.07.2018 passed by respondent No.3, claiming it to be illegal and arbitrary. The respondents filed a reply, attaching an order dated 25.07.2018 imposing a tax of ₹75,060/- and a penalty of ₹75,060/- under the Integrated Goods and Services Tax Act, 2017. The State counsel stated that the goods had been released and the tax and penalty amounts were deposited by the petitioner. The State counsel also pointed out that the impugned order was appealable under Section 107 of the Punjab General Goods and Service Tax Act, 2017.
Held
The Court disposed of the writ petition by permitting the petitioner to file an appeal against the order dated 25.07.2018 before the Appellate Authority. The Court clarified that if an appeal is filed, the Appellate Authority shall decide it expeditiously after affording an opportunity of hearing to the petitioner, in accordance with the law. The Court did not decide on the merits of the petitioner's challenge to the order dated 24.07.2018 or the subsequent order dated 25.07.2018, as the primary issue addressed was the availability and procedure for appeal. The ratio decidendi is that statutory remedies, such as appeals, should generally be exhausted before approaching the High Court under its writ jurisdiction, especially when the impugned order is appealable and the goods have been released and dues deposited.
Key Issues
1. Whether the order dated 25.07.2018 imposing tax and penalty is liable to be quashed as illegal, arbitrary, and against the provisions of the PGST Act, 2017? Petitioner's Contention: The petitioner argued that the order passed by respondent No.3 was illegal, arbitrary, and against the provisions of the PGST Act, 2017. Revenue's Contention: The respondents, through the State counsel, contended that the impugned order was appealable under Section 107 of the Punjab General Goods and Service Tax Act, 2017. They also stated that the goods had been released and the tax and penalty amounts had been deposited by the petitioner.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
282 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-29501-2018 Date of decision: 20.02.2019 M/s Arya Sudharma Tradex Pvt. Ltd. ..... Petitioner Versus State of Punjab & ors. ..... Respondents CORAM : HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MRS. JUSTICE MANJARI NEHRU KAUL Present : Mr. Saurabh Kapoor, Advocate with Mr. Rishabh Kapoor, Advocate for the petitioner. Mr. Pankaj Gupta, Addl. AG, Punjab. **** Ajay Kumar Mittal, J. The present writ petition has been filed under Articles 226 and 227 of the Constitution of India for issuance of writ of Certiorari for quashing the order dated 24.07.2018 (Annexure P-8) passed by respondent No.3 claiming to be illegal, arbitrary and against the provisions of PGST Act, 2017. 2. Upon notice, reply has been filed by way of affidavit of Sh. Bhupinder Pal Singh Bhatia, State Tax Officer-cum-Excise and Taxation Officer on behalf of respondents No.1 to 3. Along with the written statement Annexure R-2 has been appended, which is an order passed on 25.07.2018 imposing tax of ` 75,060/- under Integrated Goods and Services Tax Act, 2017 and an amount of ` 75,060/- as penalty upon the petitioner.
It was stated by learned cou
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.