M/S Hanson Agro Limited vs. Union Of INDIA Others
Held
The High Court of Punjab & Haryana at Chandigarh, in its order dated January 10, 2020, has decided to refer the detailed order to another case, RA-CW-506-2019 in CWP No. 28203 of 2019, titled M/s Groupe SEB India Private Ltd. Vs. Union of India & Ors. Therefore, the specific findings on the review application, the reasoning behind them, and the operative directions are not provided in this excerpt. The judgment does not explicitly state which issues were decided or left undecided, but it indicates that the decision on this review application is contingent upon or identical to the decision in the aforementioned related case.
Facts
This judgment concerns Review Application No. 501 of 2019, filed in Civil Writ Petition No. 5977 of 2019 before the High Court of Punjab & Haryana at Chandigarh. The review applicants are the GST Authorities, and the non-applicant is M/s HANSON Agro Limited, the petitioner in the original writ petition. The specific tax periods and the order or action under challenge, along with the authority that passed it, are not detailed in this excerpt. The amount in dispute is also not specified. The procedural history indicates that this is a review application filed against an earlier order passed in a writ petition.
Key Issues
The primary issue before the Court is whether the review application filed by the GST Authorities is maintainable. The Court needs to decide if there are sufficient grounds to review its previous order passed in CWP No. 5977 of 2019. The GST Authorities, as review applicants, likely argued that there was an error apparent on the face of the record, or some other ground justifying a review, though their specific arguments are not detailed in this excerpt. The petitioner, M/s HANSON Agro Limited, as the non-applicant, would have argued against the review application, likely contending that no grounds for review exist and that the original order was correctly passed. The specific provisions of law or precedents relied upon by either side are not recorded in this judgment excerpt.
AI-generated summary — verify with the full judgment below
#1# IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH.
Date of Decision:-10.01.2020 M/s HANSON Agro Limited. ......Petitioner. Verus Union of India & Ors. ......Respondents. CORAM:- HON'BLE MR. JUSTICE JASWANT SINGH HON'BLE MR. JUSTICE LALIT BATRA Present:- Mr. Sunish Bindlish, Advocate & Mr. Sourabh Goel, Advocate for review applicants/ GST Authorities. Mr. Sanjay Bansal, Senior Advocate assisted by Mr. Amit Parsad, Advocate for the non applicant/Petitioner in RA-CW-557-2019 in CWP No.17676 of 2019. Mr. Surjeet Bhadu, Advocate & Mr. Veer Singh, Advocate for non applicant(s)/ Petitioner(s) in RA-CW-515-2019 in CWP No.5983 of 2019, RA-CW-501-2019 in CWP No.5977 & RA-CW-513-2019 in CWP No.4248 of 2019. Mr. Rakesh Sobti, Advocate for non applicant(s)/ Petitioner(s) in RA-CW-514 of 2019 in CWP No.24809 of 2019 & RA-CW-500-2019 in CWP No.25303 of 2019. Mr. Arjun Sheoran, Advocate for non applicant(s)/ Petitioner(s) in RA-CW-506 of 2019 in CWP No.28203 of 2019 . Mr. Balwinder Singh, Advocate for Mr. Rajiv Agnihotri, Advocate for non applicant(s)/ Petitio
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