Sunil Kumar vs. State Of Haryana And Others
Facts
The petitioner, Sunil Kumar, purchased two cars, a Mercedes Benz on September 8, 2021, and a KIA Sonet on August 21, 2021. He approached respondents No. 2 and 3 for their registration. The petitioner alleges that these respondents charged excess tax under GST and Cess. He paid the disputed amount under protest due to time constraints. The petitioner contends that the overcharging of GST and Cess on road tax is illegal. He had previously sent a legal notice dated January 6, 2022, to the respondents detailing his grievance. The petitioner sought a reasoned order from the respondents regarding his legal notice. The respondents, through their counsel, accepted notice and had no objection to the prayer.
Held
The Court disposed of the petition by directing respondent No. 3 to consider the legal notice dated January 6, 2022, sent by the petitioner. Respondent No. 3 is required to pass a reasoned order after providing the petitioner an opportunity of hearing. This decision was made with the consent of both parties. The Court did not delve into the merits of the petitioner's claim regarding the excess charging of GST and Cess on road tax. The operative direction is to ensure the petitioner's legal notice is addressed by the respondent authority within a specified timeframe. The issue of refund was not directly decided but is implicitly to be considered in the reasoned order.
Key Issues
1. Whether the charging of excess GST and Cess on road tax for the purchase of vehicles is legally permissible under the Goods and Services Tax regime? 2. Whether the petitioner is entitled to a refund of the excess tax amount paid under protest? The petitioner argued that the respondents illegally determined the cess/tax by charging excess amounts on the purchase of vehicles. He contended that the overcharged amount of GST and Cess on road tax is contrary to law. The petitioner relied on his legal notice dated January 6, 2022, to substantiate his claim. The respondents, through the Additional Advocate General, Haryana, accepted notice and stated they had no objection to the prayer being answered, implying no specific arguments were made against the petitioner's contentions.
AI-generated summary — verify with the full judgment below
CWP-20659-2022 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 118 CWP-20659-2022 Date of Decision: 12.09.2022 Sunil Kumar
....Petitioner VERSUS State of Haryana & ors. ....Respondents CORAM:- HON'BLE MR. JUSTICE VINOD S. BHARDWAJ Present: Mr. Vikrant Rana, Advocate, for the petitioner. Mr. Vivek Chauhan, AAG, Haryana. ******* VINOD S. BHARDWAJ
(Oral)
The instant petition seeks adjudication of the legal notice dated 06.01.2022 (Annexure P-1) sent by the petitioner to the respondents, wherein the petitioner has raised an issue of the illegal determination of the cess/tax and is claiming refund of such excess amount calculated by the respondents. It is contended by learned counsel for the petitioner that the petitioner has purchased a car of make Mercedes Benz on 08.09.2021 and also purchased another car make KIA Sonet on 21.08.2021. The petitioner approached respondents No.2 and 3 for registration of the same. The said respondents charged excess tax under the head of GST, Cess and other taxes. The same was objected by the petitioner, however, as the entire process wa
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