M/S Salsun Sttel vs. Union Of INDIA And Ors
Held
The Court disposed of the writ petition in terms of the common order passed in M/s Surinder Arora Enterprises' case (CWP No.4180 of 2018). In that prior order, liberty was granted to the petitioners therein to file a representation to the I.T. Redressal Committee. Therefore, the present petitioner, M/s Salsun Steel, was also implicitly granted the liberty to file a representation to the I.T. Redressal Committee regarding their unutilized input tax credit. The Court did not independently decide the merits of the petitioner's claim for carry forward of input tax credit in this judgment but followed the procedural direction established in the earlier case.
Facts
The petitioner, M/s Salsun Steel, filed a writ petition before the Punjab and Haryana High Court seeking a direction to the respondents (Union of India and others) to permit the carry forward of unutilized input tax credit. The petitioner approached the court after the respondents allegedly did not allow this. The counsel for both the petitioner and the respondents 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, as per the provisions of the GST law. Petitioner's contention: The petitioner sought a direction from the Court to allow the carry forward of their unutilized input tax credit. They relied on the principle that such carry forward should be permitted. Revenue's contention: The respondents, represented by the Union of India and others, accepted notice. They agreed that the issue was similar to one previously decided by the High Court in M/s Surinder Arora Enterprises' case and consented to the present petition being disposed of in terms of that order. No specific argument against the petitioner's claim was recorded, other than their participation in the prior proceedings.
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 Salsun Steel ...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 13:21 I attest to the accuracy and i
The judgment continues below.
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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.