Innanje Sahakari Vyavasaya Sangha LTD vs. Union Of INDIA

WP/47667/2019HC KarnatakaGSTCNR KAHC01030913201917 December 2019Bench: S.SUJATHA3 pages

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

AI SummaryWithdrawn

Held

The Court considered the memo filed by the petitioner seeking withdrawal of the writ petition. The memo stated that the petitioner had filed an application under the "Sabka Vishwas – Legacy Dispute Resolution Scheme, 2019" for settlement of the service tax dispute, which was the subject of the writ petition. The application had been heard, and orders were reserved. The petitioner sought permission to withdraw the writ petition with liberty to revive it in case their settlement application was rejected. The Court found the memo acceptable and granted the permission sought. Therefore, the writ petition was dismissed as withdrawn with the liberty reserved to the petitioner as requested.

Facts

The petitioner, Innanje Sahakari Vyavsaya Sangha Ltd., filed a writ petition before the Karnataka High Court challenging two notices dated July 10, 2019, and August 1, 2019, issued by the Superintendent of Central Excise & Central Tax (GST), Udupi. These 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" 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 in light of their application filed under the "Sabka Vishwas – Legacy Dispute Resolution Scheme, 2019" for settlement of the service tax dispute, with liberty to revive the petition if the settlement application is rejected. Petitioner's contention: The petitioner argued that they have availed the "Sabka Vishwas – Legacy Dispute Resolution Scheme, 2019" to settle the dispute that forms the subject matter of the writ petition. They sought permission to withdraw the writ petition with liberty to revive it if their settlement application is rejected by the authorities. The petitioner relied on the pendency of their application before the Assistant Commissioner for settlement. Respondent's contention: The judgment does not record any specific contention from the respondents regarding the withdrawal of the petition. The respondents were represented by a Central Government Counsel.

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.47667/2019 (T – RES) BETWEEN : INNANJE SAHAKARI VYAVASAYA SANGHA LTD HEAD OFFICE: INNANJE, INNANJE POST, UDUPI DISTRICT-576138. REP. BY ITS C.E.O. MR. MANOHAR RAO, AGE: 58 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

The judgment continues below.

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