M/S. Swastik Agri Solution Co. vs. Union Of INDIA And Ors
Held
The Court has decided to dispose of the Review Application. The judgment states that for a detailed order, one should refer to an order of even date passed 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. This implies that the reasoning and decision in the present Review Application are likely identical or very similar to the one in the referenced case. Without the detailed order, the specific findings on the maintainability of the review application and the reasoning behind the decision are not available. The operative directions are also not explicitly stated here, beyond the disposal of the application.
Facts
This judgment concerns a Review Application filed by the GST authorities against an order passed by the High Court in a writ petition. The original writ petition, CWP No. 6201 of 2019, was filed by M/s Swastik Agri Solution Co. 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 the Review Application by the GST authorities seeking to have the High Court's previous order reconsidered.
Key Issues
The primary issue before the Court is whether the Review Application filed by the GST authorities is maintainable. The Court needs to decide if there are sufficient grounds to review its previous order. The GST authorities likely argued that there was an error apparent on the face of the record or some other valid ground for review, as per the provisions governing review applications. The petitioner (M/s Swastik Agri Solution Co.) would likely contend that no such grounds exist and that the review application should be dismissed. 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 Swastik Agri Solution Co. ......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)/ Pe
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