M/S Gaanesh Kartikey Constructions Pvt Ltd v. Union Of India And Others

2023:PHHC:081351-DB

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH Date of decision: 29.05.2023 .... Petitioner

Versus

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

Mr. Sandeep Singh, Advocate for the petitioner. **** RITU BAHRI, J. (oral) In the present petition the petitioner is seeking issuance of direction to respondent No.5 to deposit Rs.2,51,444/- i.e. the amount deducted from the first running bills under Section 51 of the Central Goods and Services Tax Act, 2017 & State Goods and Services Tax Act, 2017 against the GSTIN number of the petitioner with the GST portal maintained by respondent No.1. This deduction as TDS @2% is not showing on the GST portal. A detailed representation has been made by the petitioner on 29.12. 2022 (Annexure P-7) to the Executive Engineer, Construction Division, PWD B& R, Pathankot to deposit the TDS on time and to pass the credit to the deductee. The petitioner is facing unnecessary hardship due to negligence on the part of the department. Notice of motion.

Mr. Gurinderjit Singh, Sr. Panel Counsel accepts notice on behalf of Union of India and JYOTI 2023.06.02 16:55 I attest to the accuracy and integrity of this order/judgment

29.12.202022 (Annexure P-7) and take a final decision thereon, in accordance with law, within a period of four weeks from the date of certified copy of this order.

(RITU BAHRI) JUDGE (MANISHA BATRA) 29.05.2023 JUDGE Jyoti-IV Whether speaking/reasoned:

Yes/No.

Whether reportable :

Yes/No JYOTI 2023.06.02 16:55 I attest to the accuracy and integrity of this order/judgment