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High Court of Punjab and HaryanaCWP/28509/2017disposed of

M/S Sweta Estates (P) Ltd v. The State Of Haryana And Others

2018-05-15Mr. Justice Dr. Shekher Dhawan,Mr. Justice Surinder Gupta2 pages

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH CWP No. 28509 of 2018 Decided on : 15.05.2018 M/s Sweta Estaes (P) Ltd.

. . . Petitioner

Versus

State of Haryana and others . . . Respondents CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL, ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA PRESENT: Mr. Rishab Singla, Advocate and Mr. Umang Goyal, Advocate for the petitioner.

Ms. Mamta Singla Talwar, DAG, Haryana.

**** AJAY KUMAR MITTAL, A.C.J. (Oral) The petitioner has approached this Court under Articles 226/227 of the Constitution of India, inter alia, for issuance of a writ in the nature of certiorari for quashing the notices dated 22.11.2017 (appended as Annexures P-14 & P-15 respectively) being illegal and without jurisdiction, whereby, the petitioner has been asked to deposit the alleged excess collection of tax from its customers despite the fact that the entire amount collected has been deposited upto last penny with the Department and the liability has also been charged under the Amnesty Scheme by way of one time settlement which was in lieu of the tax, interest and penalty payable by the petitioner in respect of the period in question which would include even the proceedings under Section 39 of the Haryana Value Added Tax Act, 2003 (in short 'the HVAT Act').

2.

It was not disputed that after the notice of motion, which was issued on 14th December, 2017, the petitioner had received an e-mail dated 18th December, 2017 at 01:44 P.M., whereby, the order dated 08th December, 2017 had Jawala Ram 2018.05.16 16:26 I attest to the accuracy and authenticity of this document Chandigarh

CWP No. 28509 of 2018 - 2 - been communicated to the petitioner, which has been impugned in CWP No. 29836 of 2017. According to the petitioner, the said order has been antedated so as to make it before 14th December, 2017.

3.

In view of the fact that the order dated 08th December, 2017, passed under Section 39 of the HVAT Act has already been impugned in CWP No. 29836 of 2017, therefore, the present writ petition has been rendered infructuous and is disposed of as such.

(AJAY KUMAR MITTAL) ACTING CHIEF JUSTICE (TEJINDER SINGH DHINDSA) JUDGE May 15, 2018 J.Ram Whether speaking/reasoned:

Yes/No Whether Reportable:

Yes/No Jawala Ram 2018.05.16 16:26 I attest to the accuracy and authenticity of this document Chandigarh