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INDO OMAKASE PVT. LTD. vs. EXCISE AND TAXATION DEPARTMENT, GURUGRAM
(Punjab and Haryana High Court)

Hon'ble Judges:

SANJEEV PRAKASH SHARMA
SANJAY VASHISTH
Pet. Counsel
Vishal Sharma
Res. Counsel
Mamta Singla Talwar

Petitioner / Applicant

INDO OMAKASE PVT. LTD.

Respondent EXCISE AND TAXATION DEPARTMENT, GURUGRAM
Court Punjab and Haryana High Court
State

Punjab

Date Dec 5, 2024
Order No.

CWP No. 27468 of 2023

Citation

2024(12) TAXREPLY 11813

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ORDER

SANJEEV PRAKASH SHARMA, J.(ORAL) 1. Learned counsel has relied upon the judgment passed by this Court in bunch of cases i.e. CWP No. 27468 of 2023 & other connected cases, titled as, M/s Vasudeva Engineering vs. The Union of India and others, decided on 24.10.2024, to submit that this Court has considered the law as laid down by the Supreme Court in M/s Tecnimont Pvt. Ltd. vs. State of Punjab and others, 2019 INSC 1054, and has condoned the delay. 2. Notice of motion. 3. Ms. Mamta Singla Talwar, DAG, Haryana, accepts notice on behalf of the respondent and submit that the case may be decided on merits in terms of the judgment passed by this Court in Vasudeva Engineering India’s case (supra). 4. We have considered the submissions made in our judgment dated 24.10.2024 (supra), wherein, we held as under:- “3. The provisions of the said Act, 2017 are for the purpose of providing relief to the businessman in an appropriate matter where th....

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