M/S Cm Associates PVT LTD. vs. Union Of INDIA &Others
Held
The Court disposed of the present writ petition in terms of the common order passed on May 21, 2018, in CWP No.4180 of 2018, M/s Surinder Arora Enterprises vs. State of Punjab and others. In that prior order, liberty was granted to the petitioners therein to file a representation before the IT Redressal Committee. Therefore, the present petitioner is implicitly granted the same liberty. The Court did not delve into the merits of the input tax credit carry forward issue itself but followed the procedural direction established in the earlier case. No specific amount in dispute or tax period was mentioned in relation to this particular petition.
Facts
The petitioner, M/s CM Associates Pvt. Ltd., filed a writ petition before the Punjab and Haryana High Court seeking a mandamus directing the respondents (Union of India and others) to allow the carry forward of unutilized input tax credit. The respondents, represented by their counsel, accepted notice. The parties agreed that a similar issue had been decided by the High Court in a common order dated May 21, 2018, in CWP No.4180 of 2018, M/s Surinder Arora Enterprises vs. State of Punjab and others. The present writ petition was to be disposed of in terms of that prior order.
Key Issues
1. Whether the petitioner is entitled to a writ of mandamus directing the respondents to permit the carry forward of unutilized input tax credit, considering the prior judgment of this Court in M/s Surinder Arora Enterprises vs. State of Punjab and others. Petitioner's contention: The petitioner sought a direction for the carry forward of unutilized input tax credit, relying on the principle that similar issues have been decided by this Court. They agreed to dispose of the present petition in terms of the order passed in M/s Surinder Arora Enterprises's case. Revenue's contention: The respondents accepted notice and did not raise any specific objection to the petitioner's prayer, agreeing to the disposal of the matter in line with the precedent set by the Court in the Surinder Arora Enterprises case.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of decision : 20.07.2018 M/s CM Associates Pvt. Ltd. ...Petitioner Versus Union of India and others ... Respondents CORAM: HON'BLE MR. JUSTICE RAJESH BINDAL HON'BLE MR. JUSTICE AMIT RAWAL Present: Mr. J.S. Bedi, Advocate for the petitioner. **** RAJESH BINDAL, J.
Notice of motion.
Mr. Sourabh Goel, Senior Standing Counsel and Mr. Pankaj Gupta, Addl. A.G., Punjab, who are present in Court, accept notice on behalf of respondent Nos.1 to 3 & 4, respectively.
Petitioner approached this Court praying for issuance of writ of mandamus seeking a direction to the respondents to permit carry forward of un-utilized input tax credit.
Learned counsel for the parties are agreed that similar issue came up before this Court and a bunch of writ petitions were disposed of by a common order dated 21.5.2018 passed in CWP No.4180 of 2018 M/s 2018.07.25 16:09 I attest to the acc
The judgment continues below.
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