Writ petition against a CGST order was permitted to be withdrawn with liberty to appeal. The court directed that if the appeal is filed within 15 days, the Appellate Authority must decide it on merits without raising a limitation objection.
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.
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
107
CWP-19292-2024 Decided on : 09.08.2024
M/s Johnson Matthey India Pvt. Ltd. . . . Petitioner(s)
Versus
The Addl. Commissioner, CGST Gurugram and another . . . Respondent(s)
CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJAY VASHISTH
PRESENT: Ms. Priyanka Rathi, Advocate and Mr. Ashwini Chandrasekaran, Advocate for the petitioner(s).
SANJEEV PRAKASH SHARMA, J. (Oral)
After arguing for some time, learned counsel for the petitioner prays for withdrawal of present writ petition with liberty to assail the impugned order dated 28.03.2024, in appeal before the Appellate Authority.
Dismissed as withdrawn with liberty as prayed for.
It is however, observed that if the Appeal is preferred within a period of 15 days henceforth, the Appellate Authority is directed to decide the appeal on merits sans limitation issue.
(SANJEEV PRAKASH SHARMA) JUDGE
(SANJAY VASHISTH) JUDGE
August 09, 2024 J.Ram Whether speaking/reasoned: Yes/No Whether Reportable: Yes/No
JAWALA RAM 2024.08.13 17:13 I attest to the accuracy and authenticity of this document
1 issue framed by the court
Should the writ petition be withdrawn so the impugned GST order can be challenged in appeal?
M/s Johnson Matthey India Pvt. Ltd.
The Addl. Commissioner, CGST Gurugram
another
Sanjeev Prakash Sharma
Sanjay Vashisth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
