Disposed¶20

M/S Muneer Enterprises v. Sh. Naval Kishore Ram, Joint Secretary, Department of Revenue Ministry of Finance & Ors.

Punjab & Haryana HC4 Sept 2025COCP/1401/2025

Case brief

AI extract

What is this about?

COCP-1401-2025 (O&M); M/s Muneer Enterprises v. Naval Kishore Ram; GST payment stay for mining lease/royalty; Mahadev Enclave Pvt. Ltd. v. Union of India, CWP-21029-2020 (DB order 03.11.2021); show-cause notice 08.11.2021 (Annexure P-2) and Ref. No. ZD0166210013548 dated 09.11.2021; penalty order 30.01.2025 (Annexure P-5)/31.01.2025, AY 2017-18, kept in abeyance per letter 25.08.2025 (Annexure R-1); penalty ₹72,47,420 CGST + ₹72,47,420 HGST; Vikrant Yadav, ETO-cum-Proper Officer (State Tax), Ward-II, Narnaul; petition disposed with liberty to revive; rule discharged; Nidhi Gupta, J.; decision date 04.09.2025.

What did the court decide?

Liberty to the petitioner to revive the petition in case any further action is taken by the respondents. ¶20

M/S Muneer Enterprises Vs Sh. Naval Kishore… — GST and Indirect Tax | Punjab & Haryana HC (2025)

What the court decided

AI extract

Outcome

Liberty to the petitioner to revive the petition in case any further action is taken by the respondents.

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Issue for consideration

Whether, in view of the respondents' affidavit and letter dated 25.08.2025 (Annexure R-1) showing that the show-cause notice dated 09.11.2021 (Ref. No. ZD0166210013548) and the penalty order for assessment year 2017-18 have been kept in abeyance till the final decision in CWP-21029-2020, the petition complaining of the show-cause notice dated 08.11.2021 and penalty order dated 30.01.2025 (issued despite the Division Bench's stay of GST payment) should be disposed of at this stage with liberty to revive upon any further action by the respondents.

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Court's answer

The present petition stands disposed of, with liberty to the petitioner to revive the same in case any further action is taken by the respondents.

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Ratio / Principle

Rule stands discharged.

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Key takeaways

Pending application(s), if any, shall also stand disposed of.ratio¶23

Detailed headnote1 paragraphs

High Court of Punjab and Haryana at Chandigarh (Nidhi Gupta, J., oral), 04.09.2025 — COCP-1401-2025 (O&M), M/s Muneer Enterprises v. Sh. Naval Kishore Ram and others: Petitioner relied on a Division Bench order dated 03.11.2021 (Annexure P-1) in CWP-21029-2020 and connected petitions (including petitioner's CWP-135122021), titled 'Mahadev Enclave Pvt. Ltd. vs. Union of India and others', staying payment of GST for grant of mining lease/royalty until further orders; yet a show-cause notice dated 08.11.2021 (Annexure P-2) was issued and an order dated 30.01.2025 (Annexure P-5) demanded penalty of ₹72,47,420/- as CGST and ₹72,47,420/- as HGST. Respondents' counsel filed a short affidavit dated 03.09.2025 of Sh. Vikrant Yadav, Excise & Taxation Officer-cum-Proper Officer (State Tax), Ward-II, Respondent No. 8, O/o Deputy Excise and Taxation Commissioner of State Tax, Mahendergarh at Narnaul, with letter dated 25.08.2025 (Annexure R-1) stating that show-cause notice Ref. No. ZD0166210013548 dated 09.11.2021 and the order dated 31.01.2025 for assessment year 2017-18 are kept in abeyance till the final decision of this Court in CWP-21029-2020. Petition disposed of with liberty to the petitioner to revive it upon any further action by the respondents; rule discharged; pending applications disposed of.

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COCP-1401-2025 (O&M) -1-

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IN THE H IGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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222 CO C P-1401-2025 (O&M)

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Dat e of Decision: 04.09.2025

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M/s Mune e r Enterprises

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.… Petitioner

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Versus

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Sh. Naval K ishore Ram and others .... Respondents

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CORAM: HON'BLE MS. JUSTICE NIDHI GUPTA

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Present: - Mr. Tejeshwar Singh, Advoc a te for Mr. Rana Gurtej Singh, Advo c ate for the petitioner.

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Mr. Priyavrat Parashar, AAG, Haryana.

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NIDHI GUPTA, J. (ORAL)

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Learned counsel for the petitioner submits vide order dated 03.11.202 1 (Annexure P-1) passed by a D ivision Bench of this Court in CWP-210 2 9-2020 and other connected p e titions (including CWP-135122021 filed by the petitioner) titled as ‘ M ahadev Enclave Pvt. Ltd. vs. Union of I n dia and others’, it has been dir e cted by the Division Bench that ‘until furt h er orders, payment of GST for g rant of mining lease/royalty by the petitio n er shall remain stayed’ ; but d e spite that a show-cause notice dated 08. 1 1.2021 (Annexure P-2) was issued by to the petitioner; whereafter an order dated 30.01.2025 ( A nnexure P-5) has been issued directing t h e petitioner to make payment of penalty of ₹72,47,420/- as CGST and ₹72,47,420/- as HGST. 2. Learned counsel for the resp o ndents has filed in Court short affidavit d ated 03.09.2025 of Sh. Vikra n t Yadav, Excise & Taxation Officer-cu m -Proper Officer (State Tax), W ard-II Respondent No. 8, O/o

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RISHU KATARIA 2025.09.08 10:17 I attest to the accuracy and authenticity of this order/judgment.

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COCP-1401-2025 (O&M)

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-2-

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Deputy E x cise and Taxation Commission e r of State Tax, Mahendergarh at Narnau l , whereby it is informed that t he show-cause notice bearing Reference No. ZD0166210013548 dated 0 9.11.2021 and the order dated 31.01.202 5 for the assessment year 2017-18 has been kept in abeyance till the final d ecision of this Court in CWP- 2 1029-2020 as is evident from letter date d 25.08.2025 (Annexure R-1).

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The short affidavit along wit h letter (Annexure R-1) is taken on record. A copy thereof, has been sup p lied to learned counsel for the petitioner.

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In view of the aforesaid sub m issions of learned counsel for the respo n dents and letter dated 25.08. 2 025 (Annexure R-1), learned counsel f o r the petitioner submits that the present petition may be disposed of at this stage, with liberty to t h e petitioner to revive the same in case an y further action is taken by the r e spondents.

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