Smt.Sumithra Ramanna vs. Union Of INDIA
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Cause title — parties, addresses and appearances
ORAL ORDER
In this petition, petitioner has sought for the following reliefs: “a) Hold and declare that the impugned proceedings and order passed by the 3rd Respondent, the Assistant Commissioner of Central Tax, in Order-in- Original (OIO) No.62/23-24, dated 09.10.2023, Vide DIN: 20231057YU000051565D and also order passed by the 2nd Respondent, the Commissioner of CGST and Central Excise in Order-in-appeal (OIA) No.50/FEB/2024/BW/ST, dated 29.04.2024, Vide DIN:20240457CV0000813088, vide Annexures-A and B respectively are illegal, unsustainable and arbitrary. b) Issue an order of Certiorari or any other writ/order/direction to set aside the order passed by the 3rd Respondent, the Assistant Commissioner of Central Tax, in Order-in-Original (OIO) No.62/23-24 dated 09.10.2023 vide DIN: 20231057YU000051565D, vide Annexure-A. c) Issue an order of Certiorari or any other writ/order/direction to set aside the order passed by the 2nd Respondent, the Commissioner of CGST and Central Excise in Order-in-appeal (OIA) NC: 2024:KHC:31647 No.50/FEB/2024/BW/ST dated 29.04.2024 vide DIN:20240457CV0000813088, vide Annexure-B. d) Consequently, pass an order to refund the statutory deposit amount of Rs.23,580/- (Rupees Twenty- Three Thousand Five Hundred Eighty Only) paid by the Petitioner on 17.04.2024 in respect of appeal filed before the 3rd Respondent. e) Award cost of the present petition.”
Heard learned counsel for the parties and perused the material on records.
In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submitted that the issue in controversy involved in the present petition, is directly and squarely covered by the judgment of the co-ordinate bench of this Court in case of M/s Karnataka Chinmaya Seva Trust Vs. Joint Commissioner Of Central Tax and Anr1 and present petition also deserves to be disposed of in terms of the said judgment.
1 WP No.11154/2023 and connected matters dated 03.07.2024 NC: 2024:KHC:31647
Per contra, learned counsel for the respondent does not dispute that the issue in controversy is covered by the judgment in M/s Karnataka Chinmaya Seva Trust referred to supra.
Under these circumstances, I deem it appropriate to dispose of this petition in terms of the aforesaid judgment by this Court. In the result, I pass the following: ORDER i) Petition is disposed of in terms of judgment of this Court in M/s Karnataka Chinmaya Seva Trust Vs. Joint Commissioner Of Central Tax and Anr. in W.P.No.11154/2023 dated 03.07.2024. ii) As already noted by this Court in the aforesaid order, the present petition also shall not be treated as a precedent nor shall the same have any precedential value for any purpose whatsoever. (S.R.KRISHNA KUMAR) JUDGE
BMC: List No.: 1 Sl No.: 25
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.