Katapady Co Operative Agricultural Society LTD vs. Union Of INDIA

WP/47668/2019HC KarnatakaGSTCNR KAHC01030804201917 December 2019Bench: S.SUJATHA3 pages

For Petitioner: SRI MAHESH R. UPPIN, ADVFor Respondent: SRI JEEVAN J. NEERALGI, CGC

AI SummaryWithdrawn

Held

The Court granted permission to the petitioner to withdraw the writ petition. The Court noted that the petitioner had filed a memo seeking withdrawal of the writ petition, stating that they had applied for settlement of the dispute under the "Sabka Vishwas – Legacy Dispute Resolution Scheme, 2019". The application had been heard and orders were reserved. The petitioner requested permission to withdraw the writ petition with liberty to revive it if their settlement application was rejected. The Court accepted the memo and granted the permission sought. Consequently, the writ petition was dismissed as withdrawn with the liberty reserved as requested by the petitioner.

Facts

The petitioner, Katapady Co-operative Agricultural Society Ltd., filed a writ petition challenging two notices dated July 10, 2019, and August 1, 2019, issued by the Superintendent of Central Excise & Central Tax (GST), Udupi. The petitioner sought to quash these notices. During the pendency of the writ petition, the petitioner filed an application before the Assistant Commissioner of Central Excise and Central Tax, Udupi, for settlement of a dispute pertaining to service tax under the "Sabka Vishwas – Legacy Dispute Resolution Scheme, 2019". The application was heard, and orders were reserved.

Key Issues

1. Whether the petitioner should be permitted to withdraw the writ petition, reserving liberty to revive it if their application for settlement under the "Sabka Vishwas – Legacy Dispute Resolution Scheme, 2019" is rejected. The petitioner argued that they have availed the "Sabka Vishwas – Legacy Dispute Resolution Scheme, 2019" to settle the dispute which is the subject matter of the writ petition. They have filed an application for settlement, which has been heard and orders are reserved. Therefore, they sought permission to withdraw the writ petition with liberty to revive it if the settlement application is rejected. The respondents did not record any arguments in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 17TH DAY OF DECEMBER, 2019 BEFORE THE HON’BLE MRS.JUSTICE S.SUJATHA WRIT PETITION No.47668/2019 (T – RES) BETWEEN : KATAPADY CO-OPERATIVE AGRICULTURAL SOCIETY LTD., KATAPADY, UDUPI DISTRICT-574105 REP. BY ITS C.E.O. SMT.SUSHEELA KARKERA AGE: 55 YEARS. ...PETITIONER (BY SRI MAHESH R. UPPIN, ADV.) AND : 1 . UNION OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL EXCISE AND CENTRAL TAX, NEW DELHI-110001, BY ITS SECRETARY 2 . SUPERINTENDENT OF CENTRAL EXCISE & CENTRAL TAX (GST), WEST RANGE, VISHNU PRIYA BUILDING, L.B.S. MARG, AJJARKAD, UDUPI-576101 …RESPONDENTS (BY SRI JEEVAN J. NEERALGI, CGC.) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE DATED 10.07.2019 ISSUED BY THE R-2 MARKED AS ANNEXURE-A AND THE NOTICE DATED 01.08.2019 ISSUED BY THE R-2 MARKED AS ANNEXURE-B. - 2 - THIS PETITION COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING:

Office objections are overruled.

Learned counsel for the petitioner has filed a me

The judgment continues below.

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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.