M/S Piccadily Hotels Private Limited vs State Of Haryana And Others
2024 Latest Caselaw 8748 P&H

Citation : 2024 Latest Caselaw 8748 P&H
Judgement Date : 24 April, 2024

Punjab-Haryana High Court

M/S Piccadily Hotels Private Limited vs State Of Haryana And Others on 24 April, 2024

Author: Sanjeev Prakash Sharma

Bench: Sanjeev Prakash Sharma

                                 Neutral Citation No:=2024:PHHC:055775-DB


CWP-3587-2021                            --1--          2024:PHHC:055775-DB


            IN THE HIGH COURT OF PUNJAB & HARYANA
                         AT CHANDIGARH

241-1                          CWP-3587-2021
                               Date of Decision: April 24, 2024

M/s Piccadily Hotels Pvt. Ltd.                   ......Petitioner(s)

                               Vs.

State of Haryana and others                      ......Respondent(s)


CORAM: HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA
       HON'BLE MRS. JUSTICE SUDEEPTI SHARMA

Present:    Mr. Amar Pratap Singh, Advocate
            for the petitioner(s).

            Mr. Sharan Sethi, Addl. A.G. Haryana.
                               ----

SANJEEV PRAKASH SHARMA.J. (ORAL)

The petitioner has prayed as under:-

I. Issue a writ in the nature of Certiorari. Quashing the

Clarification Order (Annexure P-1) Dated 22.08.2013 passed

by respondent No2 as the same is violative of Article 246 of

the Constitution of India:

11. Issue a writ in the nature of Certiorari quashing the

orders dated 18.09.2020 (Annexures P-4, P-7 & P-8) passed

by respondent No.3. As the same have been passed by relying

upon the Clarification order dated 22.08.2013 which is illegal

and violative of Article 246 of the Constitution of India

III. Award Costs throughout to the petitioner.

2. After perusing the case file, we find that the orders dated 18.09.2020

(Annexures P-4, P-7 & P-8) are liable to be set aside, as the same have been

passed by relying upon the clarification order dated 22.08.2013. This Court had

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Neutral Citation No:=2024:PHHC:055775-DB

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already taken a view in a judgment titled as "M/s Sodexo India Services Private

Ltd. Vs. State of Haryana and others" in CWP No.1173 of 2022 decided on

18.04.2024 wherein this Court had held as under:-

9. Thus, we find that the issue is no more res integra and we

follow the view already expressed by the Hon'ble Division Bench

of this Court in relation to GSTR No.1 of 2009 decided on

07.09.2010 and held the action of the respondents in issuing

show cause notice for revision of assessment, Annexure P/2 dated

17.08.2021, to be unjustified and based on wrongful

interpretation of sale in relation to catering business. We also

noticed that the clarification issued in M/s Renginton has failed

to take notice of the judgment passed by this Court in the case of

M/s Cap 'N' Chops Caterers (supra) and such interpretations

may on whims and fancies without taking into consideration the

law as settled by this Court and the amounts to overreaching the

process of the Court and creates unnecessary litigation before

this Court. The clarification is accordingly quashed, hence, set

aside. Henceforth, the law already settled by this Hon'ble Court

in the case of M/s Cap 'N' Chops Caterers (supra), shall apply to

all such like matters. A circular in this regard is directed to be

issued by the Principal Secretary, Excise and Taxation

Department, Haryana, so that, no further litigation arises on this

aspect. A copy of this order is directed to be sent to the Principal

Secretary for necessary compliance."

3. Keeping in view the identical issue having been decided in case M/s

Sodexo India Services Private Ltd.(supra), holding clarification order dated

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CWP-3587-2021 --3-- 2024:PHHC:055775-DB

22.08.2013 as against settled law, we accordingly set aside the orders dated

18.09.2020 (Annexures P-4, P-7 & P-8).