M/S Crest Specialty Resins PVT . LTD. vs. The Commissioner Of Centroal GST
Held
The Court noted the submission of the learned counsel for the petitioner that the issue involved in the present case is squarely covered by the judgment of this Court passed in Writ Petition No. 103626/2023 dated 13.10.2023. Based on this submission, the Court dismissed the writ petition as withdrawn. The petitioner was granted permission to avail other remedies available under the GST amnesty scheme. The specific findings on the merits of the challenged order or the reply were not made, as the petition was disposed of based on the petitioner's representation regarding a covered issue and their decision to withdraw.
Facts
The petitioner, M/s. Crest Specialty Resins Pvt. Ltd., filed a writ petition before the Karnataka High Court, Dharwad Bench. The petitioner challenged an order bearing No. APPEAL NO. BGM-JJ-ADC-52-2023-24-GST dated 14.08.2023, passed by Respondent No. 1, the Commissioner of Central GST and Central Excise (Appeals). The petitioner also sought a direction to Respondent No. 2, the Deputy Commissioner of Central Tax, Central Excise, Dharwad Division, to consider their reply dated 29.04.2023. The petitioner contended that the issue involved in their case was covered by a previous judgment of the same High Court in Writ Petition No. 103626/2023 dated 13.10.2023.
Key Issues
1. Whether the issue involved in the present writ petition is squarely covered by the judgment of this Court in Writ Petition No. 103626/2023 dated 13.10.2023? (Question of law) The petitioner argued that the issue in their case is identical to the one decided in the aforementioned writ petition, implying that the outcome should be similar. The revenue's arguments are not recorded in the judgment. The petitioner sought quashing of the order passed by Respondent No. 1 and a direction to Respondent No. 2 to consider their reply.
AI-generated summary — verify with the full judgment below
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NC: 2023:KHC-D:13749 WP No. 106601 of 2023
IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 24TH DAY OF NOVEMBER, 2023 BEFORE THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE WRIT PETITION NO. 106601 OF 2023 (T-RES)
BETWEEN:
M/S. CREST SPECIALTY RESINS PVT. LTD, REP BY ITS COMMERCIAL MANAGER, SHRI. RAVI S/O. AMAGOND DUDAGI, PLOT NO. 552(B) & 558 (C), KIADB, BELUR INDUSTRIAL AREA, DHARWAD-580011, AGED ABOUT 40 YEARS, GSTIN: 29AAACC63333R1ZS. …PETITIONER
(BY SMT. ROOPA ANAVEKAR, ADV. FOR SRI H. R. KAMBIYAVAR, ADVOCATE)
AND:
THE COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE (APPEALS), NO. 71, CLUB ROAD, BELAGAVI-590009. 2. THE DEPUTY COMMISSIONER OF CENTRAL TAX CENTRAL EXCISE, DHARWAD DIVISION, 2ND FLOOR, CR. BUILDING, NAVANAGAR, HUBBALLI-580025. 3. THE STATE OF KARNATAKA REP BY THE PRINCIPAL SECRETARY, FINANCE DEPARTMENT , GOVERNMENT OF KARNATAKA , BENGALURU-560001. 4. THE PRINCIPAL CHIEF COMMISSIONER OF CENTRAL TAX, 1, QUEENS RD,
MOHANKUMAR B SHELAR MOHANKUMAR B SHELAR Date: 2023.11.28 11:23:56 +0530 NC: 2023:KHC-
The judgment continues below.
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