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OM SONS MARKETING PVT. LTD. vs. STATE OF PUNJAB AND OTHERS
(Punjab and Haryana High Court)

Hon'ble Judges:

TEJINDER SINGH DHINDSA
DEEPAK MANCHANDA
Pet. Counsel
Chetan Jain
Res. Counsel
Gurpreet Singh

Petitioner / Applicant

OM SONS MARKETING PVT. LTD.
Respondent STATE OF PUNJAB AND OTHERS
Court Punjab and Haryana High Court
State

Punjab

Date Sep 15, 2022
Order No.

CWP-17957-2022 (O&M)

Citation

2022(9) TAXREPLY 6387
Original Order
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ORDER

An order of demand of tax and penalty dated 11.01.2021 (Annexure P-5) was passed by the Assistant Commissioner, State Tax, Bathinda demanding Rs.81,460/- i.e. Rs.40,730/- as Integrated Goods and Service Tax (IGST) and Rs.40,730/- as penalty under Section 129 (1)(a) of the Punjab Goods and Service Tax Act (hereinafter to be referred to as 'the Act'). The statutory remedy of appeal under Section 107 of the Act was availed of and which stands declined vide order dated 29.06.2022 (Annexure P-7) passed by the Deputy Commissioner, State Tax (Appeal), Ferozepur and Faridkot Division at Bathinda. It is towards assailing the aforementioned two orders at Annexures P-5 and P-7 that the present writ petition has been filed. The writ petition had come up for preliminary hearing before this Court on 17.08.2022 and the following order was passed: “A bare perusal of the impugned order dated 29.06.2022 (Annexure P-7) passed by the Appellate Authority reveals that the same i....

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