M/S Vinod Oil And General Mills vs. Union Of INDIA And Ors
Held
The Court accepted the submission that a pending representation by the petitioner would be considered and a decision taken within two months. The Court clarified that the claim was not examined on merits.
Facts
The petitioner challenged the vires of Rule 117(1A) of the State Goods and Services Rules, 2017, and sought implementation of an assessment order for refund of Input Tax Credit. The petitioner later withdrew the challenge to the rule.
Key Issues
The primary issue was the implementation of an assessment order for refund of ITC, after the challenge to a related rule was withdrawn.
Sections Cited
Rule 117(1A)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-12753-2022 (O&M) Date of decision:14.10.2022 M/s Vinod Oil & General Mills ... Petitioner Vs. Union of India & others ... Respondents CORAM: HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA. HON'BLE MR. JUSTICE DEEPAK MANCHANDA. Present: Mr. Rajiv Sharma, Advocate for the petitioner. Ms. Shruti Jain Goyal, DAG, Haryana. Mr. Sourabh Goel, Sr. Standing counsel with Ms. Samridhi Jain, Advocate for CBIC. ... TEJINDER SINGH DHINDSA, J. Instant writ petition was filed raising a two fold prayer; (i) Challenge was laid to the vires of Rule 117 (1A) of the State Goods and Services Rules, 2017. (ii) Implementation was sought as regards the assessment order dated 31.03.2021 (Annexure P-4) pertaining to the assessment year 2017-18 and thereby seeking refund of the Input Tax Credit ordered to be 'carried forward'. Counsel for the petitioner during the course of hearing does not press the prayer at Sr. No.(i) noticed hereinabove. Insofar as the prayer at Sr. No.(ii) is concerned, since an HARJEET KAUR 2022.10.18 10:50 I attest to the accuracy and integrity of this document
CWP-12753-2022 (O&M) -2- advance copy of the writ petition already sto
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