Kapoor International, Faridabad vs. Union Of INDIA And Others
Held
The Court has not provided a detailed decision in this excerpt. It is stated that for the detailed order, reference should be made to an order of even date passed in a related Review Application (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 on the review application, the reasoning, and the ratio decidendi are not available in this text. No operative directions or relief granted are mentioned here, nor are any issues expressly left undecided.
Facts
This judgment concerns a Review Application filed by GST Authorities seeking to review an earlier order passed by the High Court in a writ petition. The original writ petition was filed by Kapoor International, Faridabad. The specific tax periods and the exact nature of the order under challenge are not detailed in this excerpt. The procedural history indicates that the GST Authorities are seeking a review of a decision previously rendered by the High Court in a writ petition. The matter has been listed for hearing before a Division Bench of the High Court of Punjab & Haryana at Chandigarh.
Key Issues
The primary issue before the Court is whether the GST Authorities are entitled to a review of the High Court's previous order in the writ petition filed by Kapoor International. The specific grounds for review are not detailed in this excerpt. The GST Authorities, as review applicants, would likely argue that there was an error apparent on the face of the record, or that some new and important matter has arisen which, after the exercise of due diligence, was not within their knowledge or could not be produced by them at the time when the decree was passed or order made. The non-applicant, Kapoor International, would likely argue that the grounds for review are not met and that the original order was correctly passed. The specific provisions of law or precedents relied upon by either side are not mentioned 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 Kapoor International Faridabad. ......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)
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