Pushpa Rani Pabbi vs. Punjab Mandi Board And Others
Held
The Court disposed of the writ petition without expressing any opinion on the merits of the case. It directed respondent No.2 to take a decision on the legal notice dated 31.12.2018 (Annexure P-6) within a period of one month from the date of receipt of the certified copy of the order. This decision is to be made in accordance with law, by passing a speaking order, and after affording an opportunity of hearing to the petitioner. The ratio decidendi is that administrative authorities must address legal notices promptly and pass reasoned orders after hearing the affected party.
Facts
The petitioner, Pushpa Rani Pabbi, was allotted a parking contract by respondent No.5 (Punjab Mandi Board) for the period 1.4.2018 to 31.3.2019, with a bid of ` 2,72,97,000/-. The contract was executed with respondent No.3. The petitioner paid GST on installments of the contract amount. It is stated that the petitioner inadvertently paid ` 44,13,040/- in excess of the contract amount as GST. The petitioner sent a legal notice dated 31.12.2018 to respondents No.2 and 3 requesting either a refund of the excess GST paid or its adjustment against remaining installments. No response was received, leading to the filing of this writ petition under Articles 226/227 of the Constitution of India.
Key Issues
1. Whether the petitioner is entitled to a refund of the GST paid inadvertently over and above the auction money, or its adjustment against outstanding installments, as per the contract (Annexure P-5)? Petitioner's contention: The petitioner argued that she had served a legal notice dated 31.12.2018 (Annexure P-6) to respondents No.2 and 3 seeking the refund or adjustment of the excess GST paid, but no action has been taken on it. Respondents' contention: The judgment does not record any specific arguments or contentions made by respondents No.1 to 4.
AI-generated summary — verify with the full judgment below
CWP-7471-2019 -1- IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-7471-2019 Date of Decision: 18.3.2019 Pushpa Rani Pabbi ...Petitioner Versus Punjab Mandi Board, SAS Nagar and others ...Respondents CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. HON'BLE MRS. JUSTICE MANJARI NEHRU KAUL. PRESENT: Mr. K.S. Dadwal, Advocate for the petitioner. Mr. S.S. Rangi, Advocate for respondents No.1 to 4. AJAY KUMAR MITTAL, J.
In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a writ of mandamus directing the respondents to either adjust the amount of GST paid inadvertently over and above the auction money qua the outstanding installments which are to be paid in furtherance to the contract (Annexure P-5) or to refund the amount along with interest.
A tender notice (Annexure P-1) was issued by respondent No.5 for parking contract from 1.4.2018 to 31.3.2019. The reserve price of the said tender was ` 2,70,00,000/- and the petitioner had submitted her tender for ` 2,72,97,000/-. The said tender was allotted in favour of the petitioner and an agreement dated 26.3.2018 (Annexure P-2) was executed between the pet
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.