M/S P P Rolling Mills Manfacturing Co PVT LTD vs. Union Of INDIA And Ors
Held
The Court has not provided a detailed decision in this excerpt. It explicitly states that for the detailed order, reference should be made to an order of even date passed in a related case, M/s Groupe SEB India Private Ltd. Vs. Union of India & Ors. Therefore, the specific findings on the issues, the reasoning, and the ratio decidendi are not available in this document. The operative directions are also not provided here, as the full judgment is referenced elsewhere. No issue was expressly left undecided, but the decision itself is deferred to the related order.
Facts
This judgment concerns a Review Application filed by the GST Authorities seeking to review an earlier order passed by the High Court in a writ petition. The original writ petition was filed by M/s P.P. Rolling Mills Manufacturing Co. Pvt. Ltd. The specific tax period and the amount in dispute are not detailed in this excerpt. The procedural history indicates that the GST Authorities are seeking a review of a decision previously made by the Court in a writ petition. The current judgment refers to a detailed order passed on the same date in a related case, M/s Groupe SEB India Private Ltd. Vs. Union of India & Ors., for the complete reasoning.
Key Issues
The primary issue before the Court is whether the GST Authorities are entitled to a review of the earlier order passed by the High Court in the writ petition. The specific grounds for review are not elaborated in this excerpt, but it is implied that the GST Authorities believe there was an error in the previous decision. The petitioner (M/s P.P. Rolling Mills Manufacturing Co. Pvt. Ltd.) would likely argue against the review, contending that the original order was correctly passed and that the grounds for review have not been met. The GST Authorities, as the review applicants, would argue that there are sufficient grounds to warrant a review, possibly citing a mistake apparent from the record or any other ground permissible under the relevant review provisions. The specific provisions of law under which the review is sought are not explicitly mentioned.
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 P.P. Rolling Mills Manufacturing Co. Pvt. Ltd. ......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 f
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