Varanga Co-Operative Agricultural vs. Union Of INDIA

WP/49132/2019HC KarnatakaGSTCNR KAHC01043729201917 December 2019Bench: S.SUJATHA3 pages

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

AI SummaryWithdrawn

Held

The Court allowed the petitioner's memo seeking withdrawal of the writ petition. The petitioner had filed an application under the "Sabka Vishwas – Legacy Dispute Resolution Scheme, 2019" for settlement of the service tax dispute that formed the basis of the writ petition. The memo indicated that the application had been heard and orders were reserved. The Court granted permission to withdraw the writ petition, reserving liberty to the petitioner to seek revival of the writ petition in the event their application for settlement under the scheme is rejected. This decision was based on the petitioner's request and the pendency of the dispute resolution process under the aforementioned scheme.

Facts

The petitioner, Varanga Co-operative Agricultural Society Ltd., filed a writ petition before the Karnataka High Court challenging a notice dated July 17, 2019, issued by the Superintendent of Central Excise & Central Tax (GST), Udupi. The notice 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 hearing for this application concluded, 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 application is rejected. Petitioner's contention: The petitioner argued that they have availed the "Sabka Vishwas – Legacy Dispute Resolution Scheme, 2019" to resolve the service tax 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 application for settlement is rejected. Revenue's contention: The judgment does not record any specific contention from the revenue or state regarding the withdrawal of the petition. However, the court granted permission based on the petitioner's memo.

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.49132/2019 (T – RES) BETWEEN : VARANGA CO-OPERATIVE AGRICULTURAL SOCIETY LTD., VARANGA, KARKALA TALUK, UDUPI DISTRICT-574108 REP. BY ITS C.E.O./MANAGER MR. GOPALAKRISHNA PAI ...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 17.07.2019 ISSUED BY THE R-2 MARKED AS ANNEXURE-A. - 2 - THIS PETITION COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING:

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

“During the pendency

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.