2022 (8) TMI 1561 - HC - GST

Challenge to petition - impugned order has been passed in violation of the principles of natural justice as also by an authority who lacked pecuniary jurisdiction - HELD THAT - Since an advance copy of the petition already stood served upon the respondents it is informed that the matter is already under consideration and suo motu revisional proceedings under Section 108 of the Punjab GST/CGST Act 2017 are contemplated. In view of such development learned State counsel further makes a statement that till such time said revisional proceedings are not taken up and concluded the impugned GST DRC 07 order dated 03.03.2022 (Annexure P-8) would not be put into operation. In the light of such categoric stand taken on behalf of the State there would be no occasion for this Court to examine the legality and validity of the impugned order dated 03.03.2022 (Annexure P-8) at this stage. Petition disposed off.

Summary

The High Court of Punjab and Haryana, presided over by Hon'ble Mr. Justice Tejinder Singh Dhindsa and Hon'ble Mr. Justice Deepak Manchanda, addressed a writ petition challenging the order GST DRC 07 dated 03.03.2022. The petitioner, represented by Mr. J.S. Bedi, contended that the order violated "the principles of natural justice" and was issued by an authority lacking "pecuniary jurisdiction."

Mr. Gurpreet Singh, Addl. AG, Punjab, informed the court that the matter is under consideration for suo motu revisional proceedings under Section 108 of the Punjab GST/CGST Act, 2017. He assured that until these proceedings are concluded, the impugned order would not be enforced.

Given this assurance from the State, the court decided there was no need to evaluate the legality of the order at this stage and thus disposed of the writ petition.