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PARSVNATH TRADERS AND OTHERS vs. PRINCIPAL COMMISSIONER, CGST AND ANOTHER
(Punjab and Haryana High Court)

Hon'ble Judges:

RITU BAHRI
MANISHA BATRA
Pet. Counsel
Deepak Gupta
Res. Counsel
Anshuman Chopra

Petitioner / Applicant

PARSVNATH TRADERS AND OTHERS
Respondent PRINCIPAL COMMISSIONER, CGST AND ANOTHER
Court Punjab and Haryana High Court
State

Punjab

Date Jul 27, 2023
Order No.

CWP No.10923 of 2021 and CWP No.10976 of 2021

Citation

2023(7) TAXREPLY 7730
Original Order
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ORDER

MANISHA BATRA , J . This common order shall dispose of two above mentioned petitions which have been filed under Article 226 of the Constitution of India by the petitioners making prayer for issuing writs of certiorari for quashing the orders dated 18.05.2021 whereby, the request of the petitioners of both petitions for grant of refund had been declined by respondent No. 1. They have also made prayer for issuing writs of mandamus thereby, directing respondent No. 1 to refund the amounts as mentioned in both these petitions. As common question of facts and law have arisen in these petitions, therefore, they are taken up together for disposal. However, for the sake of convenience, the facts are being extracted from CWP-10923-2021. 2. As pleaded, the petitioner-M/s Parsvnath Traders, a firm under the proprietorship of Krishan Jain, is engaged in the business of trading of different types of chemicals. During the years 2018-19 and 2019-20, it had made purchases in the normal cou....

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