Sunder Marketing Associates PVT LTD vs. Union Of INDIA And Ors
Held
As the provided text is a brief order referencing a separate, detailed judgment for the substantive decision, the specific findings of the Court on any issues are not available here. The judgment merely directs the reader to another order for the detailed reasoning and decision. Consequently, the ratio decidendi, operative directions, and any issues expressly left undecided are not recorded in this excerpt. The Court's decision on the review application itself is not elaborated upon, other than indicating that a detailed order exists elsewhere.
Facts
This judgment pertains to a Review Application (RA-CW-538 of 2019) filed in a Civil Writ Petition (CWP No. 21038 of 2019) before the High Court of Punjab & Haryana. The review applicants are the GST Authorities, and the non-applicant is Sunder Marketing Associates Pvt. Ltd., the petitioner in the original writ petition. The judgment indicates that the detailed order for this review application is contained within another order of the same date, passed in 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, the amount in dispute, and the procedural history leading to the original writ petition are not detailed in this excerpt.
Key Issues
The provided text does not contain the specific issues that the Court had to decide, nor does it detail the arguments presented by either the petitioner or the respondents. The judgment 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). Therefore, the specific legal questions, the provisions of law they turn on, and the contentions of each party, including any reliance on authorities, circulars, or precedents, are not available 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 Sunder Marketing Associates Pvt. 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 applic
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