Eversub India Pvt. Ltd vs Union Of India And Anr
2023 Latest Caselaw 11793 P&H

                        CWP-14032-2022 (O&M)                             2023:PHHC:099739-DB


                        106

                                   IN THE HIGH COURT OF PUNJAB AND HARYANA
                                                AT CHANDIGARH

                                                             CWP-14032-2022 (O&M)
                                                             Date of decision: 03.08.2023

                        Eversub India Pvt. Ltd.
                                                                                      ....Petitioner
                                                          versus
                        Union of India and others
                                                                                    ....Respondents

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

                        Present:-    Mr. Abhishek A. Rastogi, Advocate
                                     for the petitioner.

                                     Mr. Sunish Bindlish, Senior Standing Counsel
                                     for the respondents.

                                                          *****
                        RITU BAHRI, J. (ORAL)

This petition inter alia is for setting aside Circular

No.3/3/2017-GST dated 05.07.2017 (Annexure P-4) which assigns functions

under Section 70 of the Central Goods and Service Tax Act (CGST), 2017 to

respondent No.3 and for setting aside summons dated 13.04.2022 &

25.05.2022 (Annexures P-2 & P-3) issued by respondent No.3 pursuant to

enquiry proceedings under Section 70 of the CGST Act.

2. During Court proceedings on 29.03.2023, a letter was given to

learned counsel for petitioner by learned Senior Standing counsel for

respondents regarding supply of some documents. Thereafter, the petitoner

supplied the documents.

ASHISH

I attest to the accuracy and integrity of this judgment/order CWP-14032-2022 (O&M) 2023:PHHC:099739-DB

3. Learned Senior Standing counsel submits that the petitioner has

been informed with respect to its liability of tax vide FORM GST DRC-01A

dated 17.07.2023 issued by the Additional Director.

4. Learned counsel for the petitioner submits that pursuant to

issuance of FORM GST DRC-01A the petitioner has already given a reply

thereto on 28.07.2023.

5. In our opinion, since the reply has been given by the petitioner

to FORM GST DRC-01A, this petition is disposed of so that further

proceedings can be conducted in accordance with law, with liberty to the

petitioner to revive this petition, if so required.

6. Pending application(s), if any, shall also stand disposed of.

                        ashish


                                      Whether speaking/reasoned:              Yes/No

                                      Whether reportable:                     Yes/No




ASHISH

I attest to the accuracy and
integrity of this judgment/order