M/S Deepak Industries vs. Union Of INDIA And Others
Held
The Court, in its order dated January 10, 2020, decided to dispose of Review Application No.515 of 2019 in CWP No.5983 of 2019 by following the detailed order passed on the same date in RA-CW-506-2019 in CWP No.28203 of 2019, titled M/s Groupe SEB India Private Ltd. Vs. Union of India & Ors. This implies that the findings, reasoning, and ratio decidendi from the latter judgment would apply to the present review application. The specific issues decided in the referenced judgment, the reasoning employed by the Court, and the operative directions issued are not detailed within this text. Consequently, the ratio for this specific case cannot be independently extracted, nor can any specific findings on the issues be stated. No issue was expressly left undecided.
Facts
This judgment concerns a Review Application (RA-CW-515 of 2019) filed by the GST Authorities in the High Court of Punjab & Haryana at Chandigarh, arising from a Civil Writ Petition (CWP No.5983 of 2019). The specific details of the original writ petition, including the petitioner, the tax period, the order or action under challenge, the authority that passed it, and the amount in dispute, are not explicitly recorded in this order. The present order indicates that the decision in this review application is to follow the detailed order passed on the same date in a related matter, RA-CW-506-2019 in CWP No.28203 of 2019, titled M/s Groupe SEB India Private Ltd. Vs. Union of India & Ors. The procedural history leading to the original writ petition and the subsequent review application is not detailed here.
Key Issues
The specific questions of law or mixed law and fact that the Court had to decide in this Review Application are not explicitly stated in the provided text. Similarly, the arguments presented by the petitioner (GST Authorities) and the non-applicant/Petitioner (M/s Deepak Industries) are not detailed. The judgment only refers to a detailed order passed on the same date in a connected matter, M/s Groupe SEB India Private Ltd. Vs. Union of India & Ors., suggesting that the issues and arguments would be identical or substantially similar to those decided in that case. Therefore, the specific contentions of each side and the legal provisions or precedents they relied upon are not recorded in this particular judgment.
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 Deepak Industries. ......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)/ Petitione
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