^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

ELANCO INDIA PVT. LTD. vs. THE EXCISE AND TAXATION OFFICER, WARD-1, AMBALA AND ANOTHER
(Punjab and Haryana High Court)

Hon'ble Judges:

SANJEEV PRAKASH SHARMA
SANJAY VASHISTH

Pet. Counsel

Priyanka Rathi

Ashwini Chandrasekaran

Res. Counsel

---

Petitioner / Applicant	ELANCO INDIA PVT. LTD.
Respondent	THE EXCISE AND TAXATION OFFICER, WARD-1, AMBALA AND ANOTHER
Court	Punjab and Haryana High Court
State	Punjab
Date	Aug 9, 2024
Order No.	CWP-19286-2024
Citation	2024(8) TAXREPLY 10583
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

Related Tags :

☍

Section 107

☍

Section 169

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
SANJEEV PRAKASH SHARMA , J. (ORAL) 1. The petitioner has filed the present Writ Petition to quash impugned order dated 30.12.2023 passed by the Taxation and Excise officer. 2. The Petitioner is a company engaged in the business of animal health products and medicaments, whereby the petitioner is a subsidiary of Elanco Netherlands holding B.V., which is a global leader in animal health dedicated to innovating and delivering products and services to prevent and treat disease in farm animals and pets. 3. Learned counsel for the petitioner submits that the Impugned Order dated 30.12.2023 was discovered by the Appellant during the 2019-20 scrutiny proceedings. Respondent No. 1 failed to deliver the order through any means specified in Section 169 of the CGST Act. Consequently, the time limit to appeal under Section 107, expired on 30.03.2024, effectively denying the Petitioner the right to appeal and leaving them without any remedy. 4. Learned counsel for the petitioner s....