Argl Limited vs. Union Of INDIA And Ors
Held
The High Court of Punjab & Haryana, in its order dated January 10, 2020, has indicated that the detailed reasoning and decision for Review Application No. 490 of 2019 are contained within the order passed on the same date in a related case, RA-CW-506-2019 in CWP No. 28203 of 2019 (M/s Groupe SEB India Private Ltd. Vs. Union of India & Ors.). Consequently, the specific findings on any issues, the reasoning leading to those findings, and the operative directions for this particular review application are not elaborated upon in this excerpt. The judgment does not record any specific points decided or left undecided in relation to Review Application No. 490 of 2019 itself.
Facts
This judgment concerns Review Application No. 490 of 2019, filed in Civil Writ Petition No. 3971 of 2019 before the High Court of Punjab & Haryana. The review applicants are GST authorities, and the non-applicant is the petitioner in the original writ petition. The specific tax period(s) and the order or action under challenge, along with the authority that passed it and the amount in dispute, are not detailed in this excerpt. The procedural history indicates that this is a review application filed subsequent to an original writ petition. The court is referencing a 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.
Key Issues
The provided excerpt 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 revenue/State. The judgment explicitly states that a detailed order was passed in a related case, implying that the substantive legal questions and arguments would be found in that order. Therefore, no questions of law or mixed law and fact can be framed, and no contentions of the parties can be recorded from this text.
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 ARGL Limited. ......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)/ Petitioner(s) in R
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