M/S Continental Milkose INDIA Limited vs. Union Of INDIA And 4 Others
Held
The Court held that for the same reasoning as applied in the main judgment pronounced on September 15, 2021, in Writ Tax No. 477 of 2021 (M/s Ratek Pheon Friction Technologies Private Limited Vs. Principal Commissioner & 2 Ors.), the present petition is also allowed. The judgment explicitly states that the writ petition (along with two other matters) was allowed by a separate order on September 15, 2021, and for the same reasoning, the present petition is also allowed on the same terms. The specific reasoning from the main judgment is not detailed in this order, but it formed the basis for allowing this petition. The operative direction is that the petition is allowed on the same terms as the aforementioned case. No issues were expressly left undecided.
Facts
The petitioner, M/s Continental Milkose India Limited, filed a writ petition before the High Court challenging an order or action by the revenue authorities. The judgment does not specify the tax period(s), the specific order or action under challenge, the authority that passed it, or the amount in dispute. The procedural history indicates that this petition was heard along with other writ petitions, and the arguments advanced by the petitioner's counsel were considered in a main judgment pronounced on September 15, 2021, in Writ Tax No. 477 of 2021 (M/s Ratek Pheon Friction Technologies Private Limited Vs. Principal Commissioner & 2 Ors.). That main judgment allowed the aforementioned writ petition along with two other matters.
Key Issues
1. Whether the petitioner is entitled to relief based on the reasoning adopted in the main judgment pronounced in Writ Tax No. 477 of 2021, which was decided on September 15, 2021. The petitioner argued that the present petition should be allowed for the same reasons as the aforementioned case. The revenue or State did not record any specific arguments in this judgment, but their position would have been adverse to the petitioner's claim, as they are the respondents. The judgment relies on the arguments and findings from the main judgment in Writ Tax No. 477 of 2021, which presumably addressed the legal and factual grounds relevant to the petitioner's case.
AI-generated summary — verify with the full judgment below
Court No. - 3 Case :- WRIT TAX No. - 227 of 2019 Petitioner :- M/S Continental Milkose India Limited Respondent :- Union Of India And 4 Others Counsel for Petitioner :- Rishi Raj Kapoor Counsel for Respondent :- A.S.G.I.,C.S.C.,Rajesh Tripathi,Ramesh Chandra Shukla Hon'ble Naheed Ara Moonis,J.
Hon'ble Saumitra Dayal Singh,J.
Heard Sri Rishi Raj Kapoor, leaned counsel for the petitioner, Sri Ramesh Chandra Shukla, learned counsel for the CGST, Sri Rajesh Tripathi, learned counsel for the Union of India and the learned Standing Counsel for the State.
This petition was heard along with Writ Tax Nos. 477 of 2021, 225 of 2021 and 872 of 2018. Arguments advanced by learned counsel for the petitioner, have been considered in the main judgement pronounced on 15.9.2021 in Writ Tax No. 477 of 2021 (M/s Ratek Pheon Friction Commissioner & 2 Ors.). That writ petition (along with two other matters) has been allowed by a separate order passed on 15.9.2021. For the same reasoning, present petition is also allowed, on the same terms.
Order Date :- 1.10.2021 M. Tariq
The judgment continues below.
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