Union Of INDIA vs. M/S Akshaya Agro Sales PVT. LTD

WA/309/2022HC KarnatakaGSTCNR KAHC01014790202207 September 2022Bench: P.S.DINESH KUMAR,UMESH M ADIGA2 pages
AI SummaryDismissed

Facts

This case involves a Writ Appeal filed by the Union of India and other revenue authorities against an order passed by a learned Single Judge of the Karnataka High Court in W.P. No. 3754/2022. The respondent is Akshaya Agro Sales Pvt. Ltd. The appellants sought to set aside the impugned order dated February 18, 2022. The appeal was filed under Section 4 of the Karnataka High Court Act. The matter came before the Division Bench for orders. The learned Standing Counsel for the appellants filed a memo seeking leave to withdraw the appeal.

Held

The Court granted the leave sought by the appellants to withdraw the Writ Appeal. The appeal was accordingly dismissed as withdrawn. No costs were awarded. The reasoning behind this decision is solely based on the appellants' request to withdraw the appeal, and the Court's acceptance of this request. The specific grounds for withdrawal or the underlying dispute that led to the original Writ Petition are not detailed in this judgment. The operative direction was to dismiss the appeal as withdrawn.

Key Issues

The primary issue before the Court was whether the Writ Appeal filed by the Union of India and other revenue authorities should be allowed to be withdrawn. The appellants, through their learned Standing Counsel, sought permission to withdraw the appeal. The respondent, Akshaya Agro Sales Pvt. Ltd., was the party against whom the appeal was filed. The judgment does not record any specific arguments made by the respondent. The appellants' contention was based on their request to withdraw the appeal, as indicated by the filing of a memo seeking leave to do so.

AI-generated summary — verify with the full judgment below

- 1 -

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF SEPTEMBER, 2022 PRESENT THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR. JUSTICE UMESH M. ADIGA WRIT APPEAL NO. 309 OF 2022 (T-RES)

BETWEEN:

1.

UNION OF INDIA THROUGH ITS REVENUE SECRETARY MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) 128/A, NORTH BLOCK NEW DELHI-110 001

2.

CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH ITS CHAIRMAN 128/A, NORTH BLOCK NEW DELHI-110 001

3.

THE GST COUNCIL THROUGH CHAIRPERSON 5TH FLOOR, TOWER II JEEVAN BHARTI BUILDING JANAPATH ROAD CONNAUGHT PLACE NEW DELHI-110 001

4.

THE STATE OF KARNATAKA FINANCE DEPARTMENT THROUGH THE GOVT. PLEADER HIGH COURT OF KARNATAKA BANGALORE-560 001

5.

THE COMMISSIONER OF CENTRAL TAX BANGALORE WEST TTMC, BANASHANKARI BANGALORE-560 070 …APPELLANTS (BY SHRI. AKASH B. SHETTY, STANDING COUNSEL) YASHODHA N Location: HIGH COURT OF KARNATAKA AND: AKSHAYA AGRO SALES PVT. LTD NO.7, FIRST FLOOR, ROOPA COMPLEX

The judgment continues below.

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