M/S Meena Goyal Associates vs. State Of Haryana And Others
Facts
The petitioner, M/S MEENA GOYAL ASSOCIATES, filed a writ petition seeking a mandamus directing the Deputy Excise Taxation Commissioner, Kaithal, Haryana (3rd respondent) to issue a certificate regarding Net State GST deposited during the financial year 2021-22. The High Court had previously directed the State counsel to provide instructions on the impediment to issuing this certificate, despite repeated requests from the petitioner. During the hearing on 21.12.2022, the State counsel informed the Court that instructions had been received from the ETO, Kaithal, stating that the certificate would be issued during the course of the day.
Held
The Court accepted the statement made by the learned State counsel that the concerned ETO would issue the certificate in question during the course of the day. Based on this assurance, the Court found no further directions to be required. The writ petition was disposed of as the grievance of the petitioner was addressed by the undertaking given by the respondents. The principle established is that when a respondent authority undertakes to comply with the petitioner's request within a specified timeframe, and this undertaking is accepted by the Court, the writ petition can be disposed of on that basis, obviating the need for further judicial orders.
Key Issues
1. Whether the Court should issue a writ of mandamus directing the Deputy Excise Taxation Commissioner, Kaithal, Haryana to issue a certificate regarding Net State GST deposited during the financial year 2021-22 to the petitioner. Petitioner's contention: The petitioner argued that they are entitled to a certificate confirming their Net State GST deposits for the financial year 2021-22 and that the respondent authority has failed to issue it despite repeated requests, necessitating judicial intervention through a writ of mandamus. Respondents' contention: The State of Haryana, through its counsel, stated that the concerned ETO would issue the certificate in question during the course of the day, implying that the impediment had been resolved and the petitioner's request would be fulfilled.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-28035-2022 (O&M)
Date of decision:21.12.2022 M/S MEENA GOYAL ASSOCIATES ... Petitioner VS. STATE OF HARYANA AND OTHERS ... Respondents CORAM: HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA. HON'BLE MR. JUSTICE DEEPAK GUPTA.
Present: Mr. Ojas Bansal, Advocate for the petitioner.
Ms. Shruti Jain Goyal, DAG, Haryana. *** TEJINDER SINGH DHINDSA, J. (ORAL).
Instant petition was filed seeking mandamus for directing the 3rd respondent i.e. the Deputy Excise Taxation Commissioner, Kaithal, Haryana to issue certificate in favour of the petitioner regarding Net State GST that had been deposited during the financial year 2021-22.
Petition had come up for preliminary hearing before this Court on 06.12.2022 and the following order was passed: “A complete copy of the paper-book stands furnished to Ms. Shruti Jain Goyal, DAG, Haryana.
List on 19.12.2022. In the meanwhile, learned State counsel is directed to complete instructions as regards the impediment in not issuing the certificate to the petitioner regarding Net State GST deposited during the financial year 2021-22 inspite of repeated requests having been made in such regard
The judgment continues below.
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