Disposed

M/S Om Shivam Utpadan v. State of Punjab & Ors.

Punjab & Haryana HC17 May 2018CWP/12520/2018

Case brief

AI extract

What is this about?

Petitioner, engaged in rubber chappal manufacturing, filed a writ petition seeking release of excess VAT Input Tax Credit and interest. The writ court directed the respondent to decide on pending refund applications within two months, passing a speaking order after hearing.

What did the court decide?

Respondent No.3 directed to take a decision on pending applications within two months by passing a speaking order after hearing.

M/S Om Shivam Utpadan Vs State of Punjab & Ors. — GST and Indirect Tax | Punjab & Haryana HC (2018)

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CWP-12520-2018

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IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

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CWP-12520-2018

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Date of Decision: 17.5.2018

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M/s Om Shivam Utpadan, Alawalpur, Jalandhar

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....Petitioner.

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Versus

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State of Punjab and others

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...Respondents.

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CORAM:- HON'BLE MR. JUSTICE AJAY KUMAR MITTAL, ACTING CHIEF JUSTICE.

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HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA

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PRESENT: Mr. J.S. Bedi, Advocate for the petitioner.

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AJAY KUMAR MITTAL, ACJ.

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In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a writ in the nature of mandamus directing the respondents to release its refund along with interest.

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The petitioner is engaged in the business of manufacturing and trading of rubber chappal. As per the return for the year ending 31.3.2017 and quarter ending 30.6.2017, there was an excess Input Tax Credit (ITC) and, therefore, the petitioner was entitled for the refund. The petitioner had applied on VAT-29 on 6.10.2017 for refund for the period 1.4.2017 to 30.6.2017 and 1.4.2016 to 31.3.2017. However, no refund was made to the petitioner. Accordingly, the petitioners moved the applications dated Gurbachan Singh 2018.05.21 16:05 12.4.2018 (Annexures P-1 and P-2, respectively) to respondent No.3 for I attest to the accuracy and integrity of this document

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CWP-12520-2018

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grant of refund along with interest, but no response has been received till date. Hence, the present writ petition.

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Learned counsel for the petitioner submitted that for the relief claimed in the writ petition, the petitioner has moved the applications dated 12.4.2018 (Annexures P-1 and P-2, respectively) to respondent No.3, but no action has so far been taken thereon.

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After hearing learned counsel for the petitioner, perusing the present petition and without expressing any opinion on the merits of the case, we dispose of the present petition by directing respondent No.3 to take a decision on the applications dated 12.4.2018 (Annexures P-1 and P-2, respectively), in accordance with law by passing a speaking order and after affording an opportunity of hearing to the petitioner within a period of two months from the date of receipt of the certified copy of the order.

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(AJAY KUMAR MITTAL) ACTING CHIEF JUSTICE

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May 17, 2018 (TEJINDER SINGH DHINDSA) gbs JUDGE

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Whether Speaking/Reasoned Yes/No Whether Reportable Yes/No

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Gurbachan Singh 2018.05.21 16:05 I attest to the accuracy and integrity of this document

M/S Om Shivam Utpadan v. State of Punjab & Ors.

Case brief

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M/S Om Shivam Utpadan v. State of Punjab & Ors.

Case brief

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