Janak Machines Ltd. v. State Of Punjab And ORS.

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH CWP No.12788 of 2007 Date of decision: 31.08.2023 .... Petitioner

Versus

.... Respondents CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present :

Mr. Viren Sibbal, Advocate for the petitioner. **** RITU BAHRI, J. (oral) This writ petition has been filed seeking quashing of notification dated 28.07.2006 (Annexure P-2), on the ground that it is ultra vires as it amounts to double taxation.

As on today, GST Act came into force from 01.07.2017 and this notification dated 28.07.2006 (Annexure P-2) has been issued under the Punjab Value Added Tax Rules 2005 (for short-the Act). Since the refund already granted to the petitioner cannot be recovered now and the Act is no longer prevailing, therefore, no case is made out to examine this notification at this stage. Accordingly, the writ petition is dismissed.

(RITU BAHRI) JUDGE (MANISHA BATRA) 31.08.2023 JUDGE Jyoti-IV Whether speaking/reasoned:

Yes/No.

Whether reportable :

Yes/No JYOTI 2023.09.02 10:17 I attest to the accuracy and integrity of this judgment/order