M/S Sanden Vikas INDIA Limited vs. State Of Haryana
Original PDF →No AI summary yet for this judgment.
IN THE HIGH COURT OF PUNJAB AND HARYANA IN THE HIGH COURT OF PUNJAB AND HARYANA IN THE HIGH COURT OF PUNJAB AND HARYANA IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH AT CHANDIGARH AT CHANDIGARH AT CHANDIGARH 209A DATE OF DECISION : DATE OF DECISION : DATE OF DECISION : DATE OF DECISION : 4thththth AUGUST AUGUST AUGUST AUGUST, 2026 , 2026 , 2026 , 2026 M/s. Sa M/s. Sa M/s. Sa M/s. Sanden Vikas India Ltd., Faridabad den Vikas India Ltd., Faridabad den Vikas India Ltd., Faridabad den Vikas India Ltd., Faridabad …. . . . Appellant Appellant Appellant Appellant Versus Versus Versus Versus The State of Haryana The State of Haryana The State of Haryana The State of Haryana …. Respondent . Respondent . Respondent . Respondent CORAM CORAM CORAM CORAM : HON’BLE HON’BLE HON’BLE HON’BLE THE ACTI THE ACTI THE ACTI THE ACTING CHIEF JUSTICE NG CHIEF JUSTICE NG CHIEF JUSTICE NG CHIEF JUSTICE
HON’BLE M HON’BLE M HON’BLE M HON’BLE MR. JUSTICE . JUSTICE . JUSTICE . JUSTICE ROHIT KAPOOR ROHIT KAPOOR ROHIT KAPOOR ROHIT KAPOOR
* * * * Present : None for the appellant.
Mr. Sourabh Goel, Addl. A.G., Haryana. * * * * ASHWANI KUMAR MISHRA ASHWANI KUMAR MISHRA ASHWANI KUMAR MISHRA ASHWANI KUMAR MISHRA, , , , AC AC AC ACJ. J. J. J. (Oral) (Oral) (Oral) (Oral)
The learned Tribunal while passing the impugned order dated 14.12.2016, had relied upon an earlier adjudication by the Tribunal in case M/s. Enkay (India) Rubber Co. Pvt. Ltd. Gurgaon Vs. State of M/s. Enkay (India) Rubber Co. Pvt. Ltd. Gurgaon Vs. State of M/s. Enkay (India) Rubber Co. Pvt. Ltd. Gurgaon Vs. State of M/s. Enkay (India) Rubber Co. Pvt. Ltd. Gurgaon Vs. State of Haryana Haryana Haryana Haryana passed in STA No.50 of 2011 STA No.50 of 2011-12
The order passed in M/s. M/s. M/s. M/s. Enkay (India) Rubber Co. Pvt. Ltd. Enkay (India) Rubber Co. Pvt. Ltd. Enkay (India) Rubber Co. Pvt. Ltd. Enkay (India) Rubber Co. Pvt. Ltd. (supra), (supra), (supra), (supra), was challenged before this court in VATAP No.71 of 2012 which has since been decided vide order dated 23.05.2018, whereby the matter has been remanded back to the Tribunal for passing fresh orders. The relevant portion of order dated 23.05.2018 reads as under:
“4. On perusal of the order passed by the Tribunal, we find that though the Tribunal had concluded that the assessee could not claim Input Tax Credit under Section 8 of the HVAT but no discussion with regard to essential requirements of Section 8 of the HVAT has been made RAJ KUMAR 2026.08.10 19:04 I attest to the accuracy and integrity of this document -2- therein. Accordingly, the issue with regard to interpretation of Section 8(1) of the HVAT Act requires to be revisited by the Tribunal as no clear finding has been recorded by the Tribunal in respect of whether DEPB which was used in import of raw material was used in the manufacture of goods for sale in the State of Haryana or not.
In view of the above, matter is remanded to the Tribunal to decide it afresh after hearing the parties by passing a speaking order in accordance with law. The appeal stands disposed of accordingly.”
Since, the judgment of the Tribunal under challenge, essentially relies upon a previous determination made in the case of M/s. M/s. M/s. M/s. Enkay (India) Rubber Co. Pvt. Ltd. Enkay (India) Rubber Co. Pvt. Ltd. Enkay (India) Rubber Co. Pvt. Ltd. Enkay (India) Rubber Co. Pvt. Ltd. (supra), (supra), (supra), (supra), which has since been remanded, and the matter is still pending, it would be appropriate that this matter be also remanded to the Tribunal for consideration after issuance of notice and of course to be heard along with M/s. Enkay (India) Rubber M/s. Enkay (India) Rubber M/s. Enkay (India) Rubber M/s. Enkay (India) Rubber Co. Pvt. Ltd. Co. Pvt. Ltd. Co. Pvt. Ltd. Co. Pvt. Ltd. (supra). (supra). (supra). (supra).
Disposed of accordingly.
The pending application(s), if any, shall also disposed of accordingly.
( ASHWANI ASHWANI ASHWANI ASHWANI KUMAR MISHRA ) KUMAR MISHRA ) KUMAR MISHRA ) KUMAR MISHRA ) ACTING CHIEF JUSTICE ACTING CHIEF JUSTICE ACTING CHIEF JUSTICE ACTING CHIEF JUSTICE
4th thth th August August August August, 2026 , 2026 , 2026 , 2026 ‘raj’ ( ( ( ( ROHIT KAPOOR ROHIT KAPOOR ROHIT KAPOOR ROHIT KAPOOR ) JUDGE JUDGE JUDGE JUDGE
Whether speaking/reasoned:
Yes No Whether Reportable:
Yes No RAJ KUMAR 2026.08.10 19:04 I attest to the accuracy and integrity of this document
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.