Siddapura Vyavasaya Seva Sahakari Sangha LTD vs. Union Of INDIA
Held
The Court granted the petitioner's request 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 service tax dispute under the "Sabka Vishwas – Legacy Dispute Resolution Scheme, 2019". The memo also sought liberty to revive the writ petition if the settlement application was rejected. The Court placed the memo on record 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 Consequently, the Writ Petition was dismissed as withdrawn with the liberty reserved as requested by the petitioner.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, Siddapura Vyavasa Seva Sahakari Sangha Ltd., filed a writ petition before the Karnataka High Court challenging two notices dated July 15, 2019, and August 5, 2019, issued by the Superintendent of Central Excise & Central Tax (GST). 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 settlement of the service tax dispute. The court was informed that 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 availed the "Sabka Vishwas – Legacy Dispute Resolution Scheme, 2019" for the settlement of the dispute which 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 respondents (Union of India and Superintendent of Central Excise & Central Tax).
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.49480/2019 (T – RES)
BETWEEN :
SIDDAPURA VYAVASAYA SEVA SAHAKARI SANGHA LTD., HEAD OFFICE:SIDDAPURA, POST:SIDDAPURA, KUNDAPURA TALUK, UDUPI DISTRICT-576 201. REP. BY ITS C.E.O MR.RAMESH GANIGA, AGE: 54 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 -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, ADV)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE DATED 15.07.2019 BEARING O.C.NO.397/2019-279 ISSUED BY THE R-2 MARKED AS ANNEXURE-A AND THE NOTICE DATED 5.08.2019 BEARING O.C.NO.601/2019/585 ISSUED BY THE R-2 MARKED AS ANNEXURE-B
The judgment continues below.
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