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High Court of Punjab and HaryanaCWP/17417/2020dismissed

M/S Luxmi Oil And Ginning Factory v. Union Of India And ORS

2024-09-09Mr. Justice Sanjeev Prakash Sharma,Mr. Justice Sanjay Vashisth2 pages

CWP-17417 of 2020(O&M)

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH CWP-17417 of 2020(O&M) Date of decision : September 09, 2024 M/s Luxmi Oil and Ginning Factory ...... Petitioners

Versus

Union of India and others ...... Respondents CORAM : HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE SANJAY VASHISTH *** Present :- Mr. Sandeep Goyal, Advocate for the petitioners.

Mr. Sharan Sethi, Addl. A. G. Haryana.

SANJEEV PRAKASH SHARMA , J (Oral) 1.

By way of the present writ petition the petitioner has challenged the alleged violation of Section 6 (2) (b) of the CGST Act, 2017 stating that parallel proceedings both at the State level as well as Centre Government level have been initiated wherein the only one proper officer either of the State or the Centre Government could have examined the issue with regard to alleged framing of ITC fraudulently. 2.

Learned counsel for the respondent has handed over to this Court a copy of order dated 14.05.2024 bearing No.2209, which is duly taken on record.

3.

Accordingly, we find that the proceedings which were being undertaken at the level of the State authorities as well as Centre Government authorities have now been transferred to the jurisdiction of the State Authority in terms of Section 6 (2) (b) of the CGST Act, 2017 and the ARCHANA ARORA 2024.09.10 17:03 I attest to the accuracy and integrity of this document

CWP-17417 of 2020(O&M) State Jurisdictional Authority would, therefore, henceforth have jurisdiction to examine the proceedings relating to the alleged involvement of the petitioner in alleged framing of ITC and in relation to the aspects as mentioned in the letter dated 14.05.2024.

4.

The substantial relief claimed in the petition is now being granted. Accordingly, the writ petition is disposed of as having been rendered infructuous.

(SANJEEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE September 09, 2024 archana Whether speaking/reasoned Yes   

  ARCHANA ARORA 2024.09.10 17:03 I attest to the accuracy and integrity of this document