M/S Unique Motors vs. Union Of INDIA & Others
Held
The Court noted that the parties were in agreement that the issue before it was identical to one previously decided by the Court in M/s Surinder Arora Enterprises vs State of Punjab and others, vide order dated May 21, 2018. In that prior order, liberty was granted to the petitioners therein to file a representation to the IT Redressal Committee. Consequently, the present writ petition was disposed of in terms of the aforesaid order. The Court did not independently analyze the merits of the petitioner's claim for carry forward of unutilized input tax credit but rather followed its previous ruling and directed the petitioner to approach the IT Redressal Committee.
Facts
The petitioner, M/s Unique Motors, filed a writ petition seeking a direction to the respondents (Union of India and others) to allow the carry forward of unutilized input tax credit. The petitioner approached the High Court of Punjab and Haryana at Chandigarh. The parties agreed that a similar issue had been decided by this 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, in light of 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 precedent set by this Court in a similar case. Respondents' Contention: The respondents, represented by the Senior Standing Counsel and Addl. A.G., agreed that the present petition could be disposed of in terms of the order passed in M/s Surinder Arora Enterprises's case.
Sections Cited
Not specified
AI-generated summary — verify with the full judgment below
207-4 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of decision : 20.07.2018 M/s Unique Motors ...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.
Mr. Sourabh Goel, Senior Standing Counsel, for respondent Nos.1 to 3.
Mr. Pankaj Gupta, Addl. A.G., Punjab. **** RAJESH BINDAL, J.
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 13:21 I attest to the accuracy and integrity of t
The judgment continues below.
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