Mandarthi Seva Sahakara Sangha LTD vs. Union Of INDIA

WP/49136/2019HC KarnatakaGSTCNR KAHC01044027201917 December 2019Bench: S.SUJATHA3 pages

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

AI SummaryWithdrawn

Held

The Court noted 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. The application had been heard and orders were reserved. The Court granted the petitioner's request to withdraw the writ petition. The Court also granted liberty to the petitioner to seek revival of the writ petition if their application for settlement under the scheme is rejected. No decision was made on the merits of the original dispute.

Facts

The petitioner, Mandarthi Seva Sahakara Sangha Ltd., filed a writ petition before the Karnataka High Court challenging a notice dated July 25, 2019, issued by the Superintendent of Central Excise & Central Tax (GST), Udupi. The dispute pertains to 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 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? The petitioner argued that they have availed the Sabka Vishwas – Legacy Dispute Resolution Scheme, 2019, for settlement of the dispute which is 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. The respondents did not record any arguments.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

1 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.49136/2019 (T – RES) BETWEEN : MANDARTHI SEVA SAHAKARA SANGHA LTD., MANDARTHI POST, UDUPI TALUK & DISTRICT-576223 REP. BY ITS GENERAL MANAGER MR. GOPALA MARAKALA ...PETITIONER (BY SRI MAHESH R. UPPIN, ADV.) AND : 1 . UNION OF INDIA REP. BY ITS SECRETARY MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL EXCISE AND CENTRAL TAX, NEW DELHI-110001 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 25.07.2019 ISSUED BY THE R-2 MARKED AS ANNEXURE-A. - 2 - THIS PETITION COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING:

Office objections are overruled.

Learned counsel for the petitioner has filed a memo seeking withdrawal of the writ petition and the same reads as und

The judgment continues below.

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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.