M/S R Pampapathy Aarpee Iron Ore Mines vs. Union Of INDIA
Held
The Court did not decide on the merits of the case. The writ petition was automatically dismissed due to the petitioner's failure to comply with office objections.
Facts
The petitioner filed a rectification application under Section 161 of the CGST Act. The application was rejected, and the petitioner's subsequent appeal was also rejected. The petitioner sought a writ of mandamus to consider the date of rejection of the rectification application for calculating the appeal time limit.
Key Issues
The primary issue was the calculation of the time limit for filing an appeal after the rejection of a rectification application. However, this issue was not adjudicated upon.
Sections Cited
Section 161, Section 107
AI-generated summary — verify with the full judgment below
THE HIGH COURT OF KARNATAKA
DHARWAD BENCH
DATED THIS THE 12 TH DAY OF DECEMBER 2024
BEFORE
THE HON'BLE MR. JUSTICE C.M.POONACHA
WRIT PETITION No. 107112 OF 2023 (GM-CPC)
BETWEEN
1 . M/S R PAMPAPATHY AARPEE IRON ORE MINES NO 24/151, R P MANSION BELLARY ROAD, HOSPET VIJAYANAR DISTRICT 583201 KARNATAKA R/BY ITS MANAGING PARTNER SRI RAJAPURA PRAKASH S/O LATE R PAMPAPATHI OCC. BUSINESS MEN AGED ABOUT 63 YEARS, R/O 24/151, RAJAPURA NILAYA J P NAGAR, BELLARY ROAD, HOSPET 583201 VIJAYANAGRA DISTRICT
... PETITIONER
(BY SRI: RENUKAPRASAD C. M. ADVOCATE.) AND 1 . UNION OF INDIA REP. BY ITS SECRETARY MINISTRY OF FINACNE DEPARTMENT OF REVENUE ROOM NO.137, NORTH BLOCK NEW DELHI 100001
2 2 . THE ADDITIONAL COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE (APPEAL) NO. 71, CLUB ROAD, BELAGAVI 590001 BELAGAVI DIST. KARNATAKA
3 . THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE AND CENTRAL TAX HOSPETE DIVISION, AXIS CITY CENTRE 2ND FLOOR, COLLEGE ROAD, HOSPET 583201 DIST: VIJAYANAGAR
. . RESPONDENTS
THIS WP IS FILED PRAYING TO, ISSUE A WRIT OF MANDAMUS TO CONSIDER THE DATED OF ORDER OF
The judgment continues below.
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