M/S Raman Metal Works vs. Commissioner, Central GST, Panchkula And Others
Held
The Court did not delve into the merits of the petitioner's challenge regarding the initiation of 'parallel proceedings'. Instead, it observed that the present petition was an offshoot of the same factual matrix as a previously filed writ petition (CWP-5370 of 2021) which is already pending before the Court and challenges proceedings initiated by respondent No. 4. In light of this, the Court deemed it appropriate to dispose of the current petition. The operative direction was to grant the petitioner liberty to amend the already pending petition (CWP-5370 of 2021) to include the issues raised in the present petition. Any pending miscellaneous applications related to the main case were also disposed of.
Facts
The petitioner, M/s Raman Metal Works, has filed a writ petition challenging the initiation of 'parallel proceedings' by respondents No. 2 and 3. It is acknowledged that respondent No. 4 had previously initiated proceedings under the Central GST Act, 2017, against the petitioner. These earlier proceedings are currently under challenge in a separate pending writ petition before the same High Court, CWP-5370 of 2021. The present petition, although challenging the actions of respondents No. 2 and 3, arises from the same factual background as the previously filed petition. Given this context, the Court considered it appropriate to dispose of the current petition.
Key Issues
1. Whether the initiation of 'parallel proceedings' by respondents No. 2 and 3, while similar proceedings initiated by respondent No. 4 are already pending challenge before this Court, constitutes a valid action under the Central GST Act, 2017? The petitioner argued that the initiation of parallel proceedings by respondents No. 2 and 3 is objectionable and constitutes an abuse of process, especially when similar proceedings initiated by respondent No. 4 are already under challenge in a pending writ petition (CWP-5370 of 2021) before the same Court. The petitioner contended that this situation creates multiplicity of litigation and potential for conflicting decisions. The revenue or state's arguments were not recorded in the judgment.
Sections Cited
Central GST Act, 2017
AI-generated summary — verify with the full judgment below
CWP-11608-2021 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-11608-2021. Date of Decision:-02.07.2021. M/s Raman Metal Works .....Petitioner Versus Commissioner, Central GST, Ministry of Finance, Department of Revenue and others ......Respondents CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE VIKAS BAHL **** Present: Mr. Sandeep Goyal, Advocate for the petitioner. **** AJAY TEWARI, J. (Oral)
By this petition, the petitioner has challenged what is termed to be initiation of 'parallel proceedings' by respondents No.2 and 3. It is not disputed that earlier respondent No.4 had initiated proceedings under the Central GST Act, 2017 against the petitioner which are subject to challenge in Civil Writ Petition No.5370 of 2021, which is pending in this Court.
The present petition though challenges action of respondents No.2 and 3, has to be said to be an offshoot of the same factual matrix.
In these circumstances, we deem it appropriate to dispose of this petition with a liberty to the petitioner to amend the already pending SANDEEP SETHI 2021.07.06 11:41 I attest to the accuracy and integr
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