Deep Steel vs. Union Of INDIA And Ors
Held
The judgment states that the detailed order is to be found in a separate, but related, case (RA-CW-506-2019 in CWP No. 28203 of 2019). Therefore, the specific findings, reasoning, ratio decidendi, and operative directions pertaining to Review Application No. 552 of 2019 are not provided in this excerpt. No issue is expressly left undecided, but the decision itself is deferred to the referenced related order.
Facts
This judgment concerns Review Application No. 552 of 2019, arising from CWP No. 5394 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 judgment indicates that the detailed order is to be found in a related case, 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, and the amount in dispute are not detailed in this particular excerpt. The procedural history is limited to the filing of the review application in relation to the original writ petition.
Key Issues
The provided text does not contain sufficient information to identify the specific questions the Court had to decide or the arguments presented by each side. It only indicates that a review application has been filed by GST authorities against an order in a writ petition. Therefore, the issues, arguments, and reliance on specific provisions, circulars, or precedents by either the petitioner or the revenue cannot be determined from 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 Deep Steel. ......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 RA-
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