Iffco-Tokio General Insurance Co. LTD. vs. Commissioner, Goods And Service Tax Commissionerate,Rohtak
Held
The Court did not decide the merits of the case. The petitioner, after arguing for some time, sought to withdraw the writ petition. The Court granted this request, dismissing the petition as withdrawn. The petitioner was granted liberty to pursue alternative remedies, including filing an application for waiver of pre-deposit before the Appellate Authority, as may be available to it in accordance with law. No specific issue was decided on its merits, and therefore, no ratio decidendi can be extracted for future citation. The operative direction was to dismiss the petition as withdrawn.
Facts
The petitioner, Iffco-Tokio General Insurance Co. Ltd., filed a writ petition before the Punjab and Haryana High Court under Articles 226/227 of the Constitution of India. The petition sought a writ in the nature of Mandamus, directing the Customs Excise and Service Tax Appellate Tribunal, Chandigarh, to entertain a Service Tax Appeal. This appeal was to be filed against Order-in-Original No. 15-16/ST/COMMR/VMJ/RTK/2018-19, dated 31.08.2018, passed by the Commissioner, GST Commissionerate, Rohtak, Haryana. After some arguments, the petitioner's counsel sought permission to withdraw the writ petition.
Key Issues
1. Whether the petitioner is entitled to a writ in the nature of Mandamus directing the Customs Excise and Service Tax Appellate Tribunal to entertain a Service Tax Appeal against the Order-in-Original dated 31.08.2018 passed by the Commissioner, GST Commissionerate, Rohtak, Haryana. Petitioner's contention: The petitioner sought to file a Service Tax Appeal before the Appellate Tribunal and requested a direction for the Tribunal to entertain it. The specific grounds for the appeal or the challenges to the Order-in-Original were not detailed in the judgment. Respondent's contention: The judgment does not record any specific contentions from the respondent (Commissioner, Goods and Service Tax Commissionerate, Rohtak, Haryana).
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No. 31128 of 2018 Decided on : 10.12.2018 Iffco-Tokio General Insurance Co. Ltd. . . . Petitioner(s) Versus Commissioner, Goods and Service Tax Commissioner, Rohtak, Haryana. . . . Respondent(s) CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MRS. JUSTICE MANJARI NEHRU KAUL PRESENT: Mr. M.S. Sawhney, Advocate for the petitioner(s). **** AJAY KUMAR MITTAL, J. (Oral) The petitioner has approached this Court under Articles 226/227 of the Constitution of India, seeking a writ in the nature of Mandamus, for directing the Customs Excise and Service Tax Appellate Tribunal, Chandigarh, to entertain Service Tax Appeal to be filed against the Order-in-Original No. 15- 16/ST/COMMR/VMJ/RTK/2018-19, dated 31.08.2018 (Annexure P-1), passed by the Commissioner, GST Commissionerate, Rohtak, Haryana.
After arguing for sometime, learned counsel for the petitioner states that he may be allowed to withdraw the present writ petition with liberty to the petitioner to take recourse to the alternative remedies including the filing of an application for waiver of pre-deposit before the Appellate Authority.
Dismissed as withdra
The judgment continues below.
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