Bsr Hipl Sscipl Jv A Joint Venture vs. The Principal Commissioner And Ors
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The petitioner, BSR HIPL SSCIPL JV, filed a writ petition before the High Court of Karnataka, Kalaburagi Bench, challenging an Order-in-Original (OIO) bearing No. BEL-EXCUS-COM-MG-60-2022-23-ST dated 26.04.2023, passed by the Principal Commissioner of Central Tax and Central Excise (Respondent No. 1). The petitioner sought to quash this order. The respondents were the Principal Commissioner, the Assistant Commissioner of Central Tax, and the Superintendent of Central Tax. The specific tax period and the amount in dispute were not explicitly detailed in the provided text. The procedural history leading to the OIO is not elaborated.
Held
The Court held that the present writ petition was covered by the decision of a co-ordinate bench in M/s Karnataka Chinmaya Seva Trust vs. Joint Commissioner of Central Tax in WP No.11154/2023 & connected matters dated 3.7.2024. Following the operative directions of that precedent, the Court decided to set aside the Order-in-Original and relegate the matter to designated officers. These officers are to reconsider the demand of the revenue and the reply of the assessee in accordance with the law. The designated officers are directed to complete this reconsideration within a period of 90 days from the date of receipt of a copy of the order. The Court expressly did not decide on the merits of the original demand or the petitioner's reply, as the matter was being remanded for fresh consideration.
Key Issues
The primary issue before the Court was whether the Order-in-Original (OIO) dated 26.04.2023, passed by Respondent No. 1, was valid and ought to be quashed. The Court had to decide the appropriate course of action for the writ petition, considering a prior judgment of a co-ordinate bench. The petitioner argued for the quashing of the OIO. The respondents, represented by their counsel, did not present separate arguments but submitted that the matter was covered by the co-ordinate bench's decision. The Court's decision hinged on the applicability of the precedent set in M/s Karnataka Chinmaya Seva Trust vs. Joint Commissioner of Central Tax in WP No.11154/2023 & connected matters dated 3.7.2024.
Sections Cited
Not specified in the judgment text.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORAL ORDER (PER: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ)
The petitioner is before this Court seeking for the following reliefs;
a. Issue a writ in the nature of mandamus or any other writ to quash Order-in-Original (OIO) bearing No.BEL-EXCUS-COM-MG-60-2022-23-ST (DIN 20230457TC0000777B13) dated 26.04.2023 (Annexure-A) passed by Respondent No.1;
b. Grant such other order or direction as deemed fit in the facts and circumstances of the case in the interest of justice.
Both the counsel submits that the lis in the present matter is covered by a decision of a Co-ordinate Bench of this Court in M/s Karnataka Chinmaya NC: 2024:KHC-K:6883 Tax in WP No.11154/2023 & connected matters dated 3.7.2024. The operative portion of the said order reads as under; ORDER
In light of observations made above, the writ petitions relating to challenge to show-cause notice, such matters will stand relegated to the officers to be designated in terms of the observations made in para 8 above, at the same stage. Accordingly, such of the petitions at Sl.No.1 to 5 in Column No.1 of the table relating to challenge to show-cause notice are disposed off. Insofar as such writ petitions as detailed in Column 2 of the table relating to challenge to Orders-in- Original, in light of the discussion made above, the Orders-in-Original stand set aside and the matters are relegated to the Officers to be designated to be reconsidered from the stage of show-cause notice. Accordingly, such of the petitions at Sl.No.1 to 35 in Column No.2 of the table relating to challenge to Orders-in-Original are disposed off.
The petitioners who are now relegated before the authorities concerned are at liberty to file their pleadings within a reasonable time as may be fixed by the Officers concerned. Wherever the matters are pending in appeal in light of the arrangement that is made, petitioners to file a memo for withdrawal of appeal and accordingly, the orders-in-original in question would also receive the same treatment, i.e. be set aside as per the directions made above.
Wherever demands have been made pursuant to the impugned orders, such proceedings are also set aside. NC: 2024:KHC-K:6883
In view of the submission made by both the counsel and the order passed in WP No.11154/2023 being applicable to the present matter also, I passed the following; ORDER i. The writ petition is partly allowed. ii. The petitioner is relegated to officers so designated in terms of para 7 and 8 of the order in WP No.11154/2023. iii. The said officers to consider the demand of the revenue and reply of the assessee in accordance with law, within a period of 90 days from the date of receipt of a copy of this order. (SURAJ GOVINDARAJ) JUDGE
SR List No.: 1 Sl No.: 0
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.