Ram And Company vs. Union Of INDIA And Ors
Held
The judgment refers to a detailed order passed on the same date in a connected matter (RA-CW-506-2019 in CWP No.28203 of 2019, M/s Groupe SEB India Private Ltd. Vs. Union of India & Ors.). Without access to that detailed order, the specific findings on the issues raised in this Review Application cannot be ascertained. However, the fact that a review application was filed suggests that the GST authorities sought to have a previous High Court order reconsidered. The outcome of this review application would depend on whether the Court found any errors apparent on the face of the record or other valid grounds for review. The operative directions would be contained in the detailed order referenced.
Facts
This judgment pertains to a Review Application filed by GST Authorities concerning a previous writ petition (CWP No.4689 of 2019). The specific details of the original writ petition, including the petitioner, revenue authority, tax period, order under challenge, amount in dispute, and the specific authority that passed the order, are not explicitly detailed in this excerpt. The procedural history is limited to the filing of the Review Application by the GST Authorities against the order passed in the writ petition. The judgment indicates that a detailed order was 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
1. Whether the Review Application filed by the GST Authorities is maintainable. The GST Authorities, as review applicants, likely argued that there were errors apparent on the face of the record in the original order passed in the writ petition, necessitating a review. They would have contended that the original order was passed without considering relevant facts or legal provisions. The non-applicants/petitioners in the original writ petition would likely have argued that the review application is not maintainable as there are no grounds for review, such as an error apparent on the face of the record or any other valid ground as per the relevant procedural rules. They would have contended that the original order was correctly passed based on the facts and law presented.
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 Ram & Company. ......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
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