Read Order: M/s Super Roadways v. State of Haryana & Others

Monika Rahar

Chandigarh, April 8, 2022: While addressing a challenge in a Writ petition against an order under Section 129 (3) of the Central Goods and Service Tax, 2017 (CGST Act), the Punjab Haryana High Court has held that in view of the remedy available with the petitioner Section 107 of the CGST Act read with the HGST Act there would be no occasion for the Court to examine the validity and legality of the impugned order. 

Assailed before the division bench of Justices Tejinder Singh Dhindsa and Pankaj Jain, in form of a Writ Petition, was an order dated February 28, 2022, passed under Section 129 (3) of the CGST Act. 

Before the Court, the stand of the respondent, represented by Ms Shruti Jain Goyal, the DAG Haryana was that prior to the passing of the impugned order, the representation/request letter dated February 21, 2022, from the petitioner was duly considered. It was further submitted that the petitioner was having a remedy of appeal under Section 107 of the CGST Act read with Haryana Goods and Services Tax Act, 2017(HGST Act). 

Finding substance in the submissions advanced by the DAG Haryana, the Court was of the considered view that in the light of such remedy of an appeal being available to the petitioner  Section 107 of the CGST Act read with the HGST Act, there would be no occasion for the Court to examine the validity and legality of the impugned order. 

The Writ petition was accordingly disposed of.

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