M/S Mehta Logistics vs. The Principal Commissioner Of Central Tax And Central

Facts

The petitioner, M/s. Mehta Logistics, represented by its proprietor, filed a writ petition before the Karnataka High Court, Dharwad Bench. The petition sought to quash an Order-in-Original dated 27.03.2023, issued on 24.04.2023 by the Principal Commissioner of Central Tax and Central Excise (first respondent). Additionally, the petitioner sought to quash a Garnishee Order dated 19.04.2024, issued by the Superintendent of Central Tax and Central Excise, Hospet-B Range (third respondent). The respondents are various authorities under the Central Goods and Service Tax and Central Excise department. The specific tax period and the amount in dispute are not explicitly detailed in the provided text. The procedural history involves the filing of the writ petition and the subsequent hearing.

Held

The Court held that the issue involved in the present Writ Petition is squarely covered by the decision of the Principal Bench at Bengaluru in W.P.No.11154/2023 (T-IT) along with connected matters, which was disposed of on 03.07.2024. Consequently, the present Writ Petition was also disposed of in terms of that order. The Court ordered a Writ of Certiorari, quashing the Order-in-Original dated 27.03.2023 (issued on 24.04.2023) passed by the first respondent. As a consequential effect, the Garnishee Order dated 19.04.2024 issued by the third respondent was also quashed. The reasoning is based on the precedent established by the Bengaluru Bench. The operative direction was the quashing of both impugned orders and the disposal of the writ petition. No issues were expressly left undecided.

Key Issues

1. Whether the Order-in-Original dated 27.03.2023, issued by the first respondent, is liable to be quashed? 2. Whether the Garnishee Order dated 19.04.2024, issued by the third respondent, is liable to be quashed? The petitioner argued that both the Order-in-Original and the Garnishee Order should be quashed. The respondents, represented by their counsel, appeared before the court. The judgment states that the issue involved in the present writ petition is squarely covered by a previous decision of the Principal Bench at Bengaluru in W.P.No.11154/2023 (T-IT) along with connected matters, disposed of on 03.07.2024. No specific arguments from either side regarding the merits of the case or reliance on particular provisions, circulars, or precedents are recorded, other than the reference to the covering judgment.