A writ petition seeking a direction to allow input tax credit was disposed of by referring to a common order passed in a similar set of writ petitions (CWP No.4180 of 2018) on May 21, 2018.
The writ petition was disposed of by terms of the order passed in CWP No.4180 of 2018.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
YOGESH SHARMA 2018.10.22 16:21 I attest to the accuracy and integrity of this document 118 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP No.26080 of 2018 (O&M) Date of decision : 09.10.2018
SMS India Private Limited
...Petitioner
Versus
Union of India and others
... Respondents
CORAM: HON'BLE MR. JUSTICE RAJESH BINDAL HON'BLE MR. JUSTICE AMIT RAWAL
Present: Mr. Pawan Kumar Pahwa, Advocate and Mr. Bimal Jain, Advocate for the petitioner.
Mr. Tajender K. Joshi, Advocate for respondent Nos.1 to 3.
RAJESH BINDAL, J.
The petitioner approached this Court praying for issuance of writ of mandamus seeking a direction to the respondents to allow the petitioner input tax credit.
Learned counsel for the parties are agreed that similar issue came up before this Court and a bunch of writ petitions were disposed of by a common order dated 21.5.2018 passed in CWP No.4180 of 2018 M/s Surinder Arora Enterprises vs State of Punjab and others and the present writ petition can also be disposed of in terms thereof.
The present writ petition stands disposed of in terms of the order passed in M/s Surinder Arora Enterprises's case (supra) .
( RAJESH BINDAL ) JUDGE
( AMIT RAWAL ) 09.10.2018 JUDGE Yogesh Sharma
Whether speaking/reasoned Yes/ No Whether Reportable Yes/ No
1 issue framed by the court
Whether the present writ petition regarding input tax credit can be disposed of in terms of the common order passed in CWP No.4180 of 2018.
Colour shows how this judgement treated each authority
M/s Surinder Arora Enterprises vs State of PunjabReferred¶14
CWP No.4180 of 2018 M/s Surinder Arora Enterprises vs State of Punjab and others
M/s Surinder Arora Enterprises vs State of PunjabReferred¶15
CWP No.4180 of 2018 M/s Surinder Arora Enterprises vs State of Punjab and others
2 provisions across 2 enactments
SMS India Private Limited
Union of India
Rajesh Bindal
Amit Rawal
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
