M/S Tokai Imperial Rubber INDIA PVT LTD Palwal vs. Union Of INDIA And Ors
Held
The Court's decision in this specific review application is not detailed in the provided excerpt. The judgment states that for the detailed order, reference should be made to an order of even 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. Therefore, the findings on the issues, the reasoning, the ratio decidendi, and any operative directions pertaining to Review Application No. 502 of 2019 are not ascertainable from this text. No specific issue was expressly left undecided, but the resolution of the stated issues is deferred to another judgment.
Facts
This judgment concerns Review Application No. 502 of 2019, filed in Civil Writ Petition (CWP) No. 6988 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 Tokai Imperial Rubber India Pvt. Ltd. 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 is limited to the filing of this review application against a prior order in the writ petition.
Key Issues
1. Whether the review applicants (GST authorities) have made out a case for review of the order passed in CWP No. 6988 of 2019. The GST authorities, as review applicants, likely argued that there was an error apparent on the face of the record or that new and important matters have arisen which were not brought to the notice of the Court at the time of the original decision. They would have sought to demonstrate a manifest error in the Court's previous findings. The petitioner (non-applicant in the review) would have contended that no grounds for review exist, emphasizing that a review is not an appeal and that the original order was correctly passed based on the facts and law presented. 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 M/s Tokai Imperial Rubber India Pvt. Ltd Palwal. ......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 n
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