S.S. Singla vs. State Of Punjab And Ors.
Facts
The petitioner, S.S. Singla, submitted a representation dated April 25, 2022, to the respondents. This representation claimed a refund of GST amounting to Rs. 8,30,445/-. This amount was deducted from the petitioner's third running bill on account of GST. The petitioner stated that this deducted amount was neither deposited with the concerned department nor refunded to the petitioner's account. The writ petition was filed before the High Court of Punjab & Haryana at Chandigarh challenging the inaction of the respondents in addressing this refund claim.
Held
The High Court did not express any opinion on the merits of the case. Instead, the Court disposed of the writ petition with a specific direction to Respondent No. 2. Respondent No. 2 was directed to decide the representation submitted by the petitioner, dated April 25, 2022, concerning the refund claim of Rs. 8,30,445/-. This decision was to be made in accordance with the law within a period of three months from the date of the order. The Court's decision was procedural, focusing on ensuring the representation was addressed rather than adjudicating the refund claim itself.
Key Issues
1. Whether the petitioner is entitled to a refund of GST amounting to Rs. 8,30,445/-, deducted from their third running bill, which has allegedly not been deposited with the department or refunded to the petitioner. Petitioner's Contention: The petitioner argued that the GST amount deducted from their running bill has not been remitted to the government and has also not been returned to them, thus creating a situation where the amount is held in limbo. They sought the intervention of the Court to direct the respondents to process their refund claim. Respondents' Contention: The respondents, represented by Mr. Sarthak Soni, accepted notice. The judgment does not record any specific arguments made by the respondents regarding the merits of the refund claim at this stage, other than accepting notice and agreeing to the directions issued by the Court.
AI-generated summary — verify with the full judgment below
CWP-3430-2023 1 119 IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-3430-2023 Date of Decision: 20.02.2023 **** S.S. Singla ..... Petitioner Versus State of Punjab and others ..... Respondents CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present: Mr. Ginnijeet Malhotra, Advocate, for the petitioner. RITU BAHRI,
J.
Petitioner has made a representation (Annexure P-2) dated 25.04.2022 whereby a claim has been raised with regard to refund of GST amounting to Rs. 8,30,445/- deducted from 3rd running bill of the petitioner on account of GST. This amount has neither been deposited with the concerned department nor refunded in the account of the petitioner. Notice of motion to respondents No. 2 to 4 only. Mr. Sarthak Soni, Advocate, for Mr. Sanjeev Soni, Advocate accepts notice on behalf of respondents No.2 to 4. Learned counsel for the petitioner to supply requisite copies of paper-book to him during the course of the day. Without expressing any opinion on the merits of the case, the instant writ petition is disposed of with a direction to respondent No. 2 to decide the representation (Annexure P-2) dated 25.04.2022 in accordance SATY
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