M/S Bharat Udyog, Kathua vs. State Of Haryana And Ors
Facts
The petitioners, M/s Bharat Udyog and M/s Blue Star Road Carriers, filed writ petitions challenging orders passed by the Additional Commissioner (Appeals) cum Appellate Authority and the Excise & Taxation Officer (Enforcement). The orders under challenge related to proceedings under Section 129 of the Goods and Services Tax (GST) Act. The petitioners sought to quash these orders. The State Counsel acknowledged that Section 129 of the GST Act was under challenge before various High Courts. In light of this, the petitioners proposed to pay the demanded amount provisionally and under protest, seeking liberty to challenge the same before the GST Appellate Tribunal once constituted.
Held
The Court disposed of the writ petitions by granting liberty to the petitioners to pay the demanded amount provisionally and under protest. The petitioners were granted the liberty to challenge the orders in appeal before the GST Appellate Tribunal once it is constituted. The State Counsel had no objection to this arrangement. The Court noted that the provisions of Section 129 of the GST Act were under challenge in various High Courts. No specific finding was given on the merits of the orders under challenge, as the matter was disposed of based on the agreement between the parties regarding provisional payment and future appeal.
Key Issues
1. Whether the orders passed by the Additional Commissioner (Appeals) cum Appellate Authority and the Excise & Taxation Officer (Enforcement) under Section 129 of the GST Act are liable to be quashed? Petitioner's contention: The petitioner argued that the orders passed by the authorities were erroneous and sought their quashing. They also stated their intention to pay the demanded amount provisionally and under protest, with liberty to challenge the same before the GST Appellate Tribunal upon its constitution. Revenue's contention: The State Counsel acknowledged that the provisions of Section 129 of the GST Act were under challenge before various High Courts. They had no objection to the petitioner's request for liberty to challenge the matter in appeal before the Tribunal when it is constituted.
Sections Cited
Section 129
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 209 Decided on : October 01, 2021 CWP-30753-2018 (O&M) M/s Bharat Udyog ....Petitioner VS State of Haryana and others ....Respondents CWP-30797-2018 (O&M) M/s Blue Star Road Carriers ....Petitioner VS State of Haryana and others ....Respondents CORAM: HON'BLE MR. JUSTICE AJAY TEWARI
HON'BLE MRS. JUSTICE ALKA SARIN Present :- Mr. Sudhir Malhotra, Advocate and Ms. Kanika Malhotra, Advocate for the petitioner(s). Ms. Shruti Jain Goyal, DAG, Haryana. Mr. Sunish Bindlish, Advocate Senior Standing Counsel for respondents No.5 and 6. **** AJAY TEWARI, J.(Oral)
Vide this common order we shall dispose of above said two writ petitions as the common question of law and facts are involved therein. For the sake of convenience, facts are being taken from CWP-30753-2018. 2. By this petition the petitioner has prayed for quashing/setting aside the order passed by Additional Commissioner ANURADHA 2021.10.06 15:15 I attest to the accuracy and integrity of this document
CWP-30753-2018 (O&M) and -2- CWP-30797-2018 (O&M) (Appeals) cum Appellate Authority in Appeal No. GSTA/0063/2018-19 dated 16.10.2018 (Annexure P-8
The judgment continues below.
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