M/S Sm Associates v. State Of Haryana And Others

CWP-22-2023

IN THE HIGH COURT OF PUNJAB AND HARYANA AT

CHANDIGARH CWP-22-2023 Date of decision:- 06.01.2023 M/s S.M. Associates ....Petitioner vs.

State of Haryana and others

...Respondents

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

Present:

Mr. Munish Kumar Garg, Advocate for the petitioner.

Ms. Mamta Singh Talwar, D.A.G. Haryana *** Ritu Bahri, J. (Oral) The present petition has been filed seeking a mandamus directing the respondent No. 3 i.e. Joint Commissioner of State Tax (Appeals), Appellate Authority, Rohtak, to take a decision on an appeal dated 08.03.2022 (Annexure P-2) filed on 28.03.2022 (P-3) against the order passed by the Assistant Excise and Taxation Officer (Enf.)-cumProper Officer, Sonepat, vide order dated 28.08.2021. During the course of hearing today, learned State counsel, makes a statement that the appeal filed on 28.03.2022 (P-3) would be treated as an appeal having been filed under Section 107 of the CGST Act 2017 and the competent/appellate authority would consider the same on merits and would take a final decision thereupon within a period of three months from today.

In view of the above statement of learned State counsel, GAURAV ARORA 2023.01.10 14:35 I attest to the accuracy and integrity of this document without commenting on the merits of the case, the present petition stands

CWP-22-2023 disposed of, as no further directions are required to be passed. The respondent-department shall pass the order within a period of three months from today.

(RITU BAHRI) JUDGE 06.01.2023 (MANISHA BATRA) G Arora JUDGE Whether speaking/reasoned : Yes/No Whether reportable : Yes/No GAURAV ARORA 2023.01.10 14:35 I attest to the accuracy and integrity of this document