M/S Maruti Exports vs. The Union Of INDIA

WP/105893/2023HC KarnatakaGSTCNR KAHC02002489202330 August 2024Bench: JYOTI MULIMANI3 pages

For Petitioner: SRI. KAMATH.K.G. AND SRI. S.G.SOLARAGOPPA., ADVOCATES [ABSENT]

AI SummaryDismissed

Facts

The petitioner, M/s. Maruti Exports, a registered partnership firm, filed a writ petition before the High Court of Karnataka, Dharwad Bench. The petition was filed in 2023 and has been pending for approximately one year. The case has been listed multiple times, with the petitioner being granted time to comply with office objections. On 09.10.2023, three weeks were granted for compliance. On 08.08.2024, a final three weeks' time was granted. Despite these opportunities, the office objections remained uncomplied with. The matter was listed again on the current date for orders regarding non-compliance. The petitioner was not represented when the matter was called.

Held

The Court held that the writ petition should be dismissed for non-prosecution. This decision was based on the petitioner's absence and lack of representation when the matter was called, indicating a lack of diligence in prosecuting the petition. Furthermore, the Court found that the petition should be dismissed for non-compliance with office objections. This was after the petitioner was granted sufficient opportunities to comply, but failed to do so. The Court noted that the petition had been pending for almost a year and the petitioner had not respected the Court's orders. Therefore, the writ petition was dismissed on both grounds: non-prosecution and non-compliance with office objections.

Key Issues

1. Whether the writ petition should be dismissed for non-prosecution, considering the petitioner's absence and lack of representation when the matter was called. 2. Whether the writ petition should be dismissed for non-compliance with office objections, despite multiple opportunities granted by the Court. The petitioner's side (represented by advocates) was absent and did not present any arguments. The revenue or State's side did not present any arguments as the matter was dismissed for non-prosecution and non-compliance.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

- 1 - NC: 2024:KHC-D:12400 WP No. 105893 of 2023 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 30TH DAY OF AUGUST, 2024 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI WRIT PETITION NO. 105893 OF 2023 (T-RES) BETWEEN: M/S. MARUTI EXPORTS, (A REGISTERED PARTNERSHIP FIRM), LOCATED AT. SY. NO.30/1-2, PURTHAHERI VILLAGE, KUSHTIGI TALUK, DIST: KOPPAL-583 281, REPRESENTED BY ITS MANAGING PARTNER, SHRI. KAMALAPPA.H.JALIHAL. …PETITIONER (BY SRI. KAMATH.K.G. AND SRI. S.G.SOLARAGOPPA., ADVOCATES [ABSENT]) AND: 1. THE UNION OF INDIA, THROUGH THE REVENUE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, HAVING HIS OFFICE AT 128-A, NORTH BLOCK, NEW DELHI. 2. THE DESIGNATED COMMITTEE, OFFICE OF THE COMMISSIONER OF CENTRAL TAX, BENGALURU SOUTH, C.R.BUILDINGS, QUEENS ROAD, BENGALURU-560 001, REPRESENTED BY THE PRINCIPAL COMMISSIONER. 3. COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE (APPEALS), NO.71, CLUB ROAD, BELAGAVI-590 001. Digitally signed by PREMCHANDRA M R Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024:KHC-D:12400 WP No. 105893 of 2023 4. DEPUTY COMMISSIONER, CENTRAL TAX AND CENTRAL EXCISE, 3RD FLOOR, RAJAPUR SKIES, COLLEGE ROAD, HOSPET DIVISION, HOSAPETE-583 201. 5. OFFICE OF THE ADDL. DIRECTOR GENERAL DIRECTORATE, GENERAL OF GST INTELLIGENCE, ”SHRI. LAXMI COMPLEX”, 2ND, 3RD AND 5TH FLOOR, APMC ROAD, 1ST CROSS, SADASHIVANAGAR, BELAGAVI-590 019. …RESPONDENTS THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS. THIS WRIT PETITION IS LISTED FOR ORDERS, THIS DAY, AN ORDER IS MADE AS UNDER:

ORAL ORDER

When the matter is called, the petitioner is not represented. When the matter is listed and is called out, the advocate must be present. The absence may affect the case.

As could be seen from the daily order sheet, the petition was listed before Addl. Registrar (Judicial) on 09.10.2023, on that day, three weeks time was granted for compliance. Again the petition was listed before the Court on 08.08.2024, on that day, finally three weeks time was granted to comply with the NC: 2024:KHC-D:12400 WP No. 105893 of 2023

office objections. Despite granting time, office objections are not complied with.

The petition is listed today for orders regarding non- compliance of office objections for the third time. A perusal of the entire order sheet reveals that despite giving sufficient opportunities, the office objections are not complied with. Furthermore, the petition is filed in the year 2023. Now we are in the month of August 2024. The petition is pending for almost one year. The petitioner has not respected the Court order. As already noted above, when the matter is called, the petitioner is not represented. It appears that the petitioner is not diligent in prosecuting the petition. Hence, the Writ Petition is dismissed for non-prosecution and also for non-compliance of office objections. (JYOTI MULIMANI) JUDGE MRP List No.: 1 Sl No.: 30

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.