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Himachal Pradesh High Court

M/S Rama Krishna Industries vs State Of Himachal Pradesh And Others on 1 March, 2019

Bench: Surya Kant, Ajay Mohan Goel

    IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA

                                             CWP No. :                393 of 2019.




                                                                          .
                                             Decided on:              01.03.2019





    M/s Rama Krishna Industries                                       ....Petitioner.





              Versus

    State of Himachal Pradesh and others                              ...Respondents.
    Coram





    The Hon'ble Mr. Justice Surya Kant, Chief Justice.
    The Hon'ble Mr. Justice Ajay Mohan Goel, Judge.

    Whether approved for reporting?1
    For the petitioner :    Mr. Balbir Singh, Sr. Advocate

                            with M/s Amar Pratap and
                            Goverdhan Sharma, Advocates.

    For the respondents              :       Mr. Ajay Vaidya, Senior



                                             Additional Advocate General.
    Surya Kant, Chief Justice (Oral)

Having regard to the categoric stand taken on behalf of the official respondents that the impugned order dated 23.01.2019, passed by the Joint Commissioner, State Taxes and Excise, South Enforcement Zone, Parwanoo, HP (Annexure P­13), is indeed an order passed in exercise of powers under Section 74 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the 'Act'), learned 1 Whether reporters of the local papers may be allowed to see the judgment?

Senior Counsel appearing for the petitioner seeks to withdraw this writ petition with liberty to file a statutory appeal under .

Section 107 of the Act. He submits that alongwith the appeal, the petitioner shall also move two miscellaneous applications, i.e. (i) for unblocking ITC of RTP amounting to `1,87,00,640/­ and (ii) for dispensing with the requirement of Sub Section 6 of Section 107 of the Act. Ordered accordingly.

2. We have no reason to doubt that the Appellate Authority shall decide both the applications at the earliest and in accordance with law, preferably within a period of two weeks. The appeal may also be decided at the earliest.

The writ petition stands disposed of in the aforesaid terms, so also pending miscellaneous application(s), if any.

(Surya Kant) Chief Justice (Ajay Mohan Goel) Judge March 01, 2019 (narender/Yashwant) ::: Downloaded on - 05/03/2019 21:59:37 :::HCHP