M/S. Shivalli Contractors vs. The Assistant Commissioner Of

WP/102896/2024HC KarnatakaGSTCNR KAHC02006583202424 October 2024Bench: C.M. POONACHA3 pages

For Petitioner: SRI H. R. KAMBIYAVAR, ADVOCATEFor Respondent: SRI SHIVARAJ S. BALLOLI, ADVOCATE FOR R1; SRI VENKATESH M. KHANVI, ADVOCATE FOR R2; SRI GIRISH HULMANI, ADVOCATE FOR R3

AI SummaryDismissed

Facts

The petitioner, M/s. Shivalli Contractors, filed a writ petition before the Karnataka High Court, Dharwad Bench, challenging orders passed by the Assistant Commissioner of Central Taxes (LGSTO – 3220). The impugned orders, dated July 12, 2023, were in Form GST DRC-07 and Form GST DRC-01, pertaining to the Financial Years 2018-19 and 2019-20. The petitioner sought to quash these orders. The respondents included the Assistant Commissioner of Central Taxes, the Union of India, and the Government of India, Ministry of Finance Department of Revenue, Central Board of Excise and Customs. The case was listed for preliminary hearing.

Held

The Court did not delve into the merits of the case or the validity of the impugned orders. Instead, it considered the memo filed by the petitioner's counsel. The memo respectfully prayed for permission to withdraw the writ petition. The reason cited for withdrawal was the petitioner's desire to obtain the benefits of amendments and amnesty schemes that might be available from the Government. In light of this request, the Court allowed the withdrawal. The operative direction was to dismiss the writ petition as withdrawn, granting the petitioner the liberty to pursue the benefits of the amendments and amnesty schemes. No specific findings were made on the GST provisions or the tax dispute itself, as the case was concluded on procedural grounds.

Key Issues

The primary issue was whether the orders in Form GST DRC-07 and Form GST DRC-01, issued by the Assistant Commissioner of Central Taxes for FY 2018-19 and FY 2019-20, were legally valid and ought to be quashed. The petitioner sought a writ of certiorari or a direction to quash these orders. The petitioner's argument, as presented through a memo filed by their counsel, was that they wished to withdraw the writ petition. This withdrawal was sought with the liberty to avail the benefits of amendments and amnesty schemes offered by the Government. The respondents, the Assistant Commissioner of Central Taxes and the Union of India, did not present arguments as the matter was disposed of based on the petitioner's request for withdrawal.

Sections Cited

GST DRC-07, GST DRC-01

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

- 1 - NC: 2024:KHC-D:15491 WP No. 102896 of 2024 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 24TH DAY OF OCTOBER, 2024 BEFORE THE HON'BLE MR. JUSTICE C.M. POONACHA WRIT PETITION NO.102896 OF 2024 (T-RES) BETWEEN: M/S. SHIVALLI COTRACTORS SHOP NO 10, 2ND FLOOR, MALLIKARJUNA AVNUE, KOPPIKAR ROAD, HUBBALLI – 580 020, REPRESENTED BY ITS PROP., SRI. SOMANNA S/O. BULAPPA SHIVALLI, AGED ABOUT 53 YEARS. …PETITIONER (BY SRI H. R. KAMBIYAVAR, ADVOCATE) AND: 1. THE ASSISTANT COMMISSIONER OF CENTRAL-TAXES LGSTO – 3220, P. B. ROAD, NAVANAGAR, HUBBALLI – 580 025. 2. THE UNION OF INDIA, REPRESENTED BY ITS FINANCE SECRETARY, MINISTRY OF FINANCE DEPARTMENT OF REVENUE, NEW DELHI - 110 001. 3. GOVERNMENT OF INDIA, MINISTRY OF FINANCE DEPARTMENT OF REVENUE, Digitally signed by YASHAVANT NARAYANKAR Location: High Court of Karnataka - 2 - NC: 2024:KHC-D:15491 WP No. 102896 of 2024 CENTRAL BOARD OF EXCISE AND CUSTOMS GST POLICY WING, NEW DELHI - 110 001 …RESPONDENTS (BY SRI SHIVARAJ S. BALLOLI, ADVOCATE FOR R1; SRI VENKATESH M. KHANVI, ADVOCATE FOR R2; SRI GIRISH HULMANI, ADVOCATE FOR R3) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO, ISSUE A WRIT OF CERTIORARI OR A DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE ORDER IN FORM GST DRC-07, DATED 12/07/2023, THE ORDER IN FORM GST DRC-07, BEARING NO. ACCT/LGSTO-320/2023-24/1920, FOR THE F. Y. 2018 - 19 AND ORDER IN FORM GST DRC-01, DATED 12/07/2023, BEARING NO. ACCT/LGSTO-320/DRC-01/2023-24/1920, FOR THE F. Y. 2018-19 VIDE ANNEXURES A AND A1 RESPECTIVELY PASSED BY 1ST RESPONDENT, IN THE PETITIONERS CASE. ISSUE A WRIT OF CERTIORARI OR A DIRECTION IN THE NATURE OF A WRIT OF CERTIORARI QUASHING THE ORDER IN FORM GST DRC-07, DATED 12/07/2023, IN THE PETITIONERS CASE. IN FORM GST DRC-07, BEARING NO. ACCT/LGSTO-320/2023-24/1921, FOR THE F. Y. 2019-20 AND ORDER IN FORM GST DRC-01, DATED 12/07/2023, BEARING NO. ACCT/LGSTO-320/DRC-01/2023- 24/1921, FOR THE F. Y. 2019-20, VIDE ANNEXURES B AND B1 RESPECTIVELY PASSED BY 1ST RESPONDENT IN THE PETITIONERS CASE AND ETC., THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING - B GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: - 3 - NC: 2024:KHC-D:15491 WP No. 102896 of 2024 CORAM: THE HON'BLE MR. JUSTICE C.M. POONACHA

ORAL JUDGMENT

(PER: THE HON'BLE MR. JUSTICE C.M. POONACHA)

Learned counsel for the petitioner has filed a memo which reads as follows:

“The undersigned counsel for the petitioner respectfully prays this Hon’ble Court that, this Hon’ble court may kindly permit to withdraw the present top said writ petition, with liberty to get the benefit of amendments and amnesty scheme by the Governments. Wherefore, the above mentioned WP may kindly be disposed of with liberty to opt above benefits, in the interest of justice and equity.”

In view of the aforementioned, the writ petition is dismissed as withdrawn with liberty to the petitioner to avail the benefit of the amendments and amnesty scheme of the Governments. (C.M. POONACHA) JUDGE

SH, CT-ASC List No.: 1 Sl No.: 67

Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.