Adithya Credit Co Operative Society LTD vs. Union Of INDIA
Held
The Court permitted the petitioner to withdraw the writ petition. The reasoning was based on the petitioner's submission that they had availed the "Sabka Vishwas – Legacy Dispute Resolution Scheme, 2019" for settlement of the service tax dispute. The Court granted liberty to the petitioner to seek revival of the writ petition in the event their application for settlement under the said scheme was rejected. The operative direction was that the writ petition stands dismissed as withdrawn with the liberty as sought for. No specific issues regarding the GST provisions were decided on merits as the petition was withdrawn.
Facts
The petitioner, Adithya Credit Co-operative Society Ltd., filed a writ petition before the Karnataka High Court challenging two notices dated July 12, 2019, and August 2, 2019, issued by the Superintendent of Central Excise & Central Tax (GST), Udupi (Respondent No. 2). These notices pertained to disputes concerning service tax. During the pendency of the writ petition, the petitioner filed an application before the Assistant Commissioner of Central Excise and Central Tax, Udupi, under the "Sabka Vishwas – Legacy Dispute Resolution Scheme, 2019" for the settlement of the service tax dispute. 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 seek revival in case their application for settlement under the "Sabka Vishwas – Legacy Dispute Resolution Scheme, 2019" is rejected. Petitioner's Contention: The petitioner sought permission to withdraw the writ petition. They argued that they had filed an application under the "Sabka Vishwas – Legacy Dispute Resolution Scheme, 2019" for settlement of the service tax dispute, which was the subject matter of the writ petition. They requested liberty to revive the writ petition if their settlement application was rejected. Revenue's Contention: The judgment does not record any specific contention from the revenue or state regarding the withdrawal of the petition. The court granted permission based on the petitioner's memo.
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.49750/2019 (T – RES)
BETWEEN :
ADITHYA CREDIT CO-OPERATIVE SOCIETY LTD., CANARA TOWERS, 4TH FLOOR, MISSION HOSPITAL ROAD, UDUPI DISTRICT – 576 101. REP. BY ITS C.E.O MR.MURIEL DSILVA, AGE:53 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 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 12.07.2019 BEARING O.C.NO.356/2019/244 ISSUED BY THE R-2 MARKED AS ANNEXURE-A AND THE NOTICE DATED 2.08.2019 BEARING O.C.NO.601/2019/574 ISSUED BY THE R-2 MARKED AS ANNEXURE-B.
THIS PETITIO
The judgment continues below.
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