M/S Bachmann Industries INDIA LTD. Faridabad vs. State Of Haryana And Ors
Facts
The petitioner, M/s. Bachmann Industries Ltd., filed a writ petition before the Punjab and Haryana High Court. The petitioner sought a direction for the authorities to decide their application for carrying forward the amount of refund. The petitioner stated that the GST portal was opened from October 1, 2022, to November 30, 2022, and they had filed a fresh application for carrying forward the refund amount during this period. However, no decision had been taken on this application by the respondents. The petitioner then sought to withdraw the present petition at this stage.
Held
The Court allowed the petitioner to withdraw the present petition. The learned counsel for the petitioner stated that after the GST portal was opened from October 1, 2022, to November 30, 2022, the petitioner had filed a fresh application for carrying forward the amount of refund. As no decision had been taken on that application, the petitioner sought to withdraw the petition. The Court, in its oral order, permitted the petitioner to do so. Consequently, the petition was dismissed as withdrawn. No specific findings were made on the merits of the refund application or the delay in decision-making by the authorities. The issue of whether the authorities were obligated to decide the application within a specific timeframe was not adjudicated upon.
Key Issues
1. Whether the petitioner is entitled to have their application for carrying forward the refund amount decided by the GST authorities, considering the portal was opened for a specific period. Petitioner's contention: The petitioner argued that they had filed a fresh application for carrying forward the refund amount when the GST portal was opened from October 1, 2022, to November 30, 2022. They contended that the authorities have not taken any decision on this application, and therefore, they are seeking relief from the Court. Revenue/State's contention: The judgment does not record any specific arguments or contentions from the State of Haryana and Others (respondents).
AI-generated summary — verify with the full judgment below
201 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP No.16495 of 2021 (O&M) Date of Decision: 10.02.2023
M/S. Bachmann Industries Ltd., Faridabad
..…... Petitioner V/s.
State of Haryana and Others.
….....Respondents
CORAM: HON'BLE MS. JUSTICE RITU BAHRI
HON’BLE MRS. JUSTICE MANISHA BATRA
*** Present: Mr. Rajiv Agnihotri, Advocate for the petitioner.
Ms. Mamta Singla Talwar, DAG, Haryana.
***
Ritu Bahri, J (Oral)
Learned counsel for the petitioner states that after the portal of GST was opened from 01.10.2022 to 30.11.2022, the petitioner has filed a fresh application for carrying forward the amount of refund and no decision has been taken on that application and the petitioner seeks to withdraw the present petition at this stage.
Allowed to do so.
Dismissed as withdrawn.
10th February, 2023
(RITU BAHRI) Sonia Puri
JUDGE
(MANISHA BATRA)
JUDGE Whether speaking/reasoned : Yes/No Whether reportable
: Yes/No SONIA PURI 2023.02.15 09:58 I attest to the accuracy and i
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