Dyal And Co. vs. State Of Punjab And Others
Original PDF →Facts
The petitioner, Dyal & Company, filed a writ petition challenging an order dated 21.04.2022, which rejected their application under Section 80 of the Punjab Goods and Service Tax Act, 2017, seeking to deposit the outstanding interest component of GST in installments. The petitioner also sought a mandamus to restore their GST registration, which was cancelled by the Excise and Taxation Officer-cum-State Tax Officer, Ropar. The State of Punjab, through its counsel, made a statement that the petitioner's principal GST liability had already been discharged. The State further conceded that the outstanding interest component could be deposited in a lump sum within 40 days.
Held
The Court noted the concession made by the State of Punjab, represented by Ms. Sudeepti Sharma, Additional Advocate General. The State agreed to accept the entire outstanding interest component of GST in a lump sum within a period of 40 days from the date of the order. This concession was accepted by the petitioner's counsel. Consequently, the impugned order dated 21.04.2022, which rejected the petitioner's application for installment payments, was rendered infructuous and did not survive. The Court directed that the petitioner could deposit the entire outstanding interest component within 40 days. Upon such deposit, if the petitioner filed an application for restoration of their GST registration, it would be processed expeditiously and in their favour. The Court did not expressly leave any issue undecided.
Key Issues
1. Whether the petitioner is entitled to deposit the outstanding interest component of GST in installments, as per Section 80 of the Punjab Goods and Service Tax Act, 2017? The petitioner argued that Section 80 of the Act permits installment payments for outstanding liability. The revenue (State of Punjab) did not explicitly argue against this, but their concession implies a willingness to accept a lump sum payment. 2. Whether the petitioner's GST registration should be restored? The petitioner sought restoration of their registration, which was implicitly linked to the resolution of their outstanding tax liability. The revenue, by offering a concession on the payment terms, indicated a willingness to facilitate the restoration process.
Sections Cited
Section 80
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-9651-2022 Date of decision: 27.07.2022 Dyal & Company .... Petitioner Versus State of Punjab and others .... Respondents CORAM: HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA HON'BLE MR. JUSTICE PANKAJ JAIN Present: Mr. Chetan Jain, Advocate for the petitioner. Ms. Sudeepti Sharma, Addl. A.G., Punjab. **** TEJINDER SINGH DHINDSA, J (ORAL) Instant writ petition is directed against the order dated 21.04.2022 (Annexure P-12) rejecting an application filed by the petitioner under Section 80 of the Punjab Goods and Service Tax Act, 2017 for deposit of the outstanding liability of the interest component of goods and service tax in installments. A mandamus is also sought directing the 3rd respondent i.e. Excise and Taxation Officer-cum-State Tax Officer, Ropar, Ward-2, Punjab to restore the GST registration in favour of the petitioner. Notice of the motion was issued in the writ petition. Ms. Sudeepti Sharma, learned Additional Advocate General, Punjab upon instructions from Parminder Singh (State Tax Officer), District Ropar makes a statement that in case the petitioner deposits the entire outstanding interest component within a period of 40 days, the same would be accepted. It however stands conceded that the principal liability towards goods and service tax already stands discharged. DINESH KUMAR 2022.07.29 11:10 I attest to the accuracy and integrity of this document
CWP-9651-2022 -2- Such concession being offered on behalf of the State is accepted by counsel representing the petitioner. In view of the above, the order dated 21.04.2022 (Annexure P-12) does not survive. It would now be open for the petitioner to deposit the entire outstanding interest component on the goods and service tax liability and as determined by the respondents in lump sum and within a period of 40 days from today. In the eventuality of the petitioner doing so and thereafter an application for restoration of the GST registration is filed either online or through physical mode, the same would be processed expeditiously and in favour of the petitioner. Writ petition is disposed of accordingly. (TEJINDER SINGH DHINDSA) JUDGE (PANKAJ JAIN)
JUDGE 27.07.2022 Dinesh
Whether speaking/reasoned : Yes
Whether Reportable : No DINESH KUMAR 2022.07.29 11:10 I attest to the accuracy and integrity of this document
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.