Udupi Taluk Agricultural Produce Co Operative vs. Union Of INDIA
Held
The Court permitted the petitioner to withdraw the writ petition. The Court noted the memo filed by the petitioner stating that they had applied for settlement of the service tax dispute under the "Sabka Vishwas – Legacy Dispute Resolution Scheme, 2019". The application had been heard and orders were reserved. Consequently, the Court granted permission to withdraw the writ petition, with liberty reserved to the petitioner to seek revival of the petition in the event their application for settlement was rejected. The Court did not decide on the merits of the original notices or the underlying service tax dispute.
Facts
The petitioner, Udupi Taluk Agricultural Produce Co-operative Marketing Society Ltd., filed a writ petition before the Karnataka High Court challenging two notices dated July 25, 2019, and August 21, 2019, issued by the Superintendent of Central Excise & Central Tax (GST). The notices pertained to a dispute concerning service tax. During the pendency of the writ petition, the petitioner applied for settlement of the dispute under the "Sabka Vishwas – Legacy Dispute Resolution Scheme, 2019". The application was heard, and orders were reserved. The petitioner then filed a memo seeking permission to withdraw the writ petition, reserving liberty to revive it if their settlement application was rejected.
Key Issues
1. Whether the petitioner should be permitted to withdraw the writ petition. The petitioner argued that they had opted for the "Sabka Vishwas – Legacy Dispute Resolution Scheme, 2019" to settle the service tax dispute that formed the subject matter of the writ petition. They contended that their application under this scheme had been heard and orders were reserved. Therefore, they sought permission to withdraw the writ petition with liberty to revive it if the settlement application was rejected, as this would be in the interest of justice. The respondents did not record any specific arguments against the withdrawal.
AI-generated summary — verify with the full judgment below
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.48902/2019 (T – RES)
BETWEEN :
UDUPI TALUK AGRICULTURAL PRODUCE CO-OPERATIVE MARKETING SOCIETY LTD., (ALSO CALLED AS UDUPI TALUK KRISHI MARATA SAHAKARI SANGHA LTD.,) OPP:FIST MARKET, POST-UDUPI-576 101. REP. BY ITS C.E.O SRI VIJAYASHEELA HEGDE.
...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- 110 001, BY ITS SECRETARY.
2 . SUPERINTENDENT OF CENTRAL EXCISE & CENTRAL TAX(GST) , WEST RANGE, VISHNU PRIYA BUILDING, L.B.S. MARG, AJJARKAD, UDUPI-576 101. …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 25.07.2019 ISSUED BY THE R-2 MARKED AS ANNEXURE-A AND THE NOTICE DATED 21.08.2019 ISSUED BY THE R-2 MARKED AS ANNEXURE-B.
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.