Amarjit Singh And Anr vs. Chandigarh Housing Board And Ors

CWP/4011/2022HC Punjab and HaryanaGSTCNR PHHC01053297202102 May 2023Bench: MR. JUSTICE AUGUSTINE GEORGE MASIH,MR. JUSTICE SANJIV BERRY2 pages
AI SummaryRemanded

Facts

The petitioners, Amarjit Singh and another, approached the High Court of Punjab and Haryana challenging the amount charged for the regularization of their allotment by the Chandigarh Housing Board (respondent No.1). A key grievance was that Goods and Services Tax (GST) was charged, which the petitioners contended was not applicable at the relevant time. The petitioners sought to understand the basis for the charges levied. The counsel for the petitioners stated their intention to file a detailed representation to the Chairman, Chandigarh Housing Board, within 15 days. The Court was asked to direct the respondent to consider this representation and pass a decision within a stipulated timeframe.

Held

The Court did not delve into the merits of the case or comment on the applicability of GST or the basis of the charges. Instead, it disposed of the writ petition by granting liberty to the petitioners to file a detailed representation within 15 days from the date of the order to the Chairman, Chandigarh Housing Board. The Court directed that this representation be considered and a decision be taken by the Chairman within two months of its submission. The decision taken was to be communicated to the petitioners forthwith. If the petitioners' claim was accepted, consequential benefits were to be released within a further period of six weeks.

Key Issues

1. Whether the GST charged by the Chandigarh Housing Board on the regularization of allotment was applicable at the relevant time, and if not, whether the petitioners are entitled to a refund or adjustment of the amount paid. Petitioner's contention: The petitioners argued that GST was not applicable at the time the charges were levied for the regularization of their allotment and sought clarity on the basis of the charges. They intended to file a detailed representation to the Chairman of the Chandigarh Housing Board. Revenue/State's contention: No specific arguments were recorded from the respondents regarding the applicability of GST or the basis of the charges. The respondents were implicitly expected to respond to the representation to be filed by the petitioners.

AI-generated summary — verify with the full judgment below

2023:PHHC:062669-DB CWP-4011-2022 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-4011-2022

Date of decision : 02.05.2023 Amarjit Singh and another

.....Petitioners VERSUS Chandigarh Housing Board and others ....Respondents CORAM:- HON'BLE MR. JUSTICE AUGUSTINE GEORGE MASIH HON'BLE MR. JUSTICE SANJIV BERRY Present: Mr. Kanwardeep Singh, Advocate, for the petitioners. Mr. Indresh Goel, Advocate, for the respondents. ***** AUGUSTINE GEORGE MASIH

, J. (ORAL)

On considering the submissions made by the learned counsel for the parties, what transpires is that the grievances as have been made with regard to the amount charged for regularization of the allotment, petitioners intend to get the basis which was made the ground for making the said claim apart from the aspect that GST, as has been charged, could not be so charged, as it was not applicable at the relevant time. Counsel for the petitioners states that the petitioners would file a detailed/comprehensive representation within a period of 15 days from today to the Chairman, Chandigarh Housing Board – respondent No.1, which may be considered and a decision taken thereon withi

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