M/S Vinod Oil And General Mills vs. Union Of INDIA And Ors
Held
The provided excerpt does not contain the Court's findings on any specific issues, the reasoning that led to those findings, or the ratio decidendi. It explicitly states that the detailed order is to be found in a separate, related case (RA-CW-506-2019 in CWP No. 28203 of 2019). Consequently, there are no operative directions or relief granted that can be extracted from this text, nor is there any indication of issues expressly left undecided. The judgment, as presented, does not offer any substantive decision or reasoning.
Facts
This judgment concerns Review Application No. 544 of 2019, filed in Civil Writ Petition No. 4418 of 2019 before the High Court of Punjab & Haryana at Chandigarh. The review applicants are the GST Authorities, and the non-applicant is the petitioner in the original writ petition, M/s Vinod Oil & General Mills. The judgment indicates that the detailed order for this review application is to be found in a related case, RA-CW-506-2019 in CWP No. 28203 of 2019, titled M/s Groupe SEB India Private Ltd. Vs. Union of India & Ors. The specific tax period(s), the order or action under challenge, the authority that passed it, and the amount in dispute are not detailed in this excerpt. The procedural history is limited to the filing of the review application by the GST authorities against an earlier order in the writ petition.
Key Issues
The provided excerpt does not contain the specific issues that the Court had to decide, nor does it detail the arguments presented by the petitioner or the revenue/State. It is stated that the detailed order is to be found in a separate, related case. Therefore, the specific questions of law or mixed law and fact, the provisions of the GST Act or Rules they turn on, and the contentions of each side, including any authorities, circulars, or precedents relied upon, are not recorded here. The judgment is silent on these aspects within the provided text.
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 Vinod Oil & General Mills. ......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)/ P
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.