Kodavoor Vyavasaya Seva Sahakara Sangha Niyamitha 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 filed an application under the "Sabka Vishwas – Legacy Dispute Resolution Scheme, 2019" for the 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 is rejected. The operative direction was to dismiss the writ petition as withdrawn with the liberty granted.

Facts

The petitioner, Kodavoor Vyavasaya Seva Sahakara Sangha Niyamitha, filed a writ petition before the Karnataka High Court challenging two notices dated July 10, 2019, and August 2, 2019, both issued by the Superintendent of Central Excise & Central Tax (GST), Udupi (Respondent No. 2). The notices pertained to a dispute 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" to settle 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 in light of their application filed under the "Sabka Vishwas – Legacy Dispute Resolution Scheme, 2019"? Petitioner's Argument: The petitioner argued that they have filed an application under the "Sabka Vishwas – Legacy Dispute Resolution Scheme, 2019" for the settlement of the dispute that is the subject matter of the writ petition. They sought permission to withdraw the writ petition, reserving liberty to revive it if their settlement application is rejected. Revenue's Argument: The judgment does not record any specific argument from the revenue or state regarding the withdrawal of the petition. However, the learned standing counsel for the respondents accepted notice.