M/S Punjab Himachal Filling Station v. Union Of India And Others
CWP No.23111 of 2019 [1]
IN THE HIGH COURT OF PUNJAB & HARYANA
AT CHANDIGARH **** CWP No.23111 of 2019 Date of Decision: 13.02.2020 M/s Punjab Himachal Filling Station, Hoshiarpur Petitioner
Versus
Union of India and others Respondents CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE AVNEESH JHINGAN
Present:
Mr. Sandeep Goyal, Advocate for the petitioner.
Mr. Sunish Bindlish, Advocate and Mr. Dheeraj Jain, Advocate for the respondents-Union of India.
**** AJAY TEWARI, J. (Oral) [1] This writ petition has been filed with the prayer that respondents be directed to transfer the Input Tax Credit from one Registration Number to another Registration Number issued to the petitioner vide certificates dated 27.06.2017 and dated 23.09.2017 or to merge both the Registration Certificates.
[2] It is not disputed that facts of the present case are covered by the decision of this Court in CWP No.22824 of 2018 titled as M/s O.P. Cotton & Oil Mills Versus Union of India and others PANKAJ BAWEJA 2020.02.17 15:19 I attest to the accuracy and integrity of this document High Ciourt, Chandigarh
CWP No.23111 of 2019 [2] disposed of on 12.02.2020.
[3] The writ petition stands disposed of in same terms as in CWP No.22824 of 2018.
[4] Since the main case is disposed of, the pending application, if any, stands disposed of.
[AJAY TEWARI] JUDGE [AVNEESH JHINGAN] JUDGE February 13, 2020
PANKAJ BAWEJA 2020.02.17 15:19 I attest to the accuracy and integrity of this document High Ciourt, Chandigarh