Ajit Kumar @ Ajeet Kumar vs. The Union Of INDIA
Facts
The petitioner, Smarthawk Security (P) Ltd., through its Director Ajit Kumar, filed a writ petition before the Patna High Court. The petitioner sought a writ of mandamus directing the respondents to either release their case from the "Sabka Vishwas" (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS 2019) or to fix installment payments for the tax amount due under Clause 5 of the scheme. The respondents include various authorities from the Central Board of Indirect Taxes and Customs (CBITC). The High Court had previously adjourned the matter on January 13, 2021, and March 15, 2021, to allow the petitioner to file a rejoinder. However, on the current date of hearing, despite repeated calls, no one appeared on behalf of the petitioner.
Held
The High Court dismissed the writ petition for default. The Court noted that on the current date of hearing, despite repeated calls and passing over the matter, no one appeared on behalf of the petitioner. Consequently, the Court found it appropriate to dismiss the petition. The Court also noted that any interlocutory applications filed in the matter would also stand dismissed. No specific findings were made on the merits of the petitioner's prayers regarding the SVLDRS 2019 scheme or installment payments, as the dismissal was procedural due to non-appearance.
Key Issues
1. Whether the Court should issue a writ of mandamus directing the respondents to release the petitioner's case from the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, or to fix installment payments for the tax amount due under Clause 5 of the scheme. Petitioner's Arguments: The petitioner sought a direction from the Court to either be excluded from the SVLDRS 2019 scheme or to be allowed to pay the determined tax liability in installments as per Clause 5 of the scheme. The specific grounds for seeking release from the scheme or for requesting installments were not detailed in the provided text. Respondent's Arguments: The provided text does not record any arguments made by the respondents. The matter was dismissed due to the petitioner's non-appearance.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Juri iction Case No.5870 of 2020 ====================================================== Ajit Kumar @ Ajeet Kumar S/o Jay Nandan Singh (Director) Smarthawk Security (P) Ltd., R/o H. No. -76, Durga Asthan Gali, Rukanpura, P.S.- Shastri Nagar, Patna- 800014. ... ... Petitioner/s Versus
The Union of India through the Chief Commissioner of Central Board of Indirect taxes and customs, Ministry of Finance, Department of Revenue, New Delhi.
The Chief Commissioner CBITC, Department of Revenue, New Delhi.
The Assistant Commissioner of CBITC Department of Revenue Patna Region, Ground Floor, Chandrapura Place, Off- Dadaji Temple, Near- Biscomman Bhawan, Bank Road, West Gandhi Maidan Patna.
The Superintendent Central GST and Cx Range Kankarbagh Patna, Ground Floor, Chandrapura Place, Off- Dadaji Temple, Near- Biscomman Bhawan, Bank Road, West Gandhi Maidan Patna. ... ... Respondent/s ====================================================== Appearance : For the Petitioner/s :
For the Respondent/s : Mr. Anshuman Singh, Sr. SC CGST ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Patna High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.