Jagsonpal Pharmaceuticals LTD vs. Union Of INDIA And Ors
Held
The Court has referred to a detailed order passed on the same date in a connected matter, RA-CW-506-2019 in CWP No.28203 of 2019 titled as M/s Groupe SEB India Private Ltd. Vs. Union of India & Ors. Therefore, the specific findings, reasoning, and ratio decidendi for this particular Review Application are not elaborated in this excerpt. The operative directions and any undecided issues are also not detailed here, as the judgment is a reference to another detailed order.
Facts
This judgment concerns a Review Application filed by the GST authorities (respondents) seeking to review an earlier order passed by the High Court in a writ petition. The original writ petition was filed by Jagsonpal Pharmaceuticals Ltd. (petitioner). The specific details of the original writ petition, including the tax period, the order or action under challenge, the authority that passed it, and the amount in dispute, are not explicitly stated in this excerpt. The procedural history indicates that the GST authorities are seeking a review of a prior High Court decision.
Key Issues
1. Whether the Review Application filed by the GST authorities is maintainable. The GST authorities likely argued that there was an error apparent on the face of the record in the original High Court order, justifying a review. The petitioner (Jagsonpal Pharmaceuticals Ltd.) likely contended that the grounds for review were not met and that the application was an attempt to re-argue the case. The specific legal provisions or precedents relied upon by either side are not detailed in this 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 Jagsonpal Pharmaceuticals Ltd. ......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
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