G.M. Syntex PVT. LTD vs. Asst. Commissioner CGST And Central Excise Division -Iv, Palghar Commissionerate And Ors.

Held

The Court decided to dispose of the writ petition in terms of the consent Minutes of the Order, which were duly signed by the advocates for both the petitioner and the respondents. The Deputy Commissioner, CGST, Boisar Division, was personally present and had instructed his counsel to agree to the draft Minutes. The reasoning for this decision is based on the mutual consent of the parties to resolve the matter as per the agreed terms. No order as to costs was made. The specific terms of the Minutes of the Order are not detailed in the provided text, nor are any specific legal provisions discussed or relied upon.

Facts

The petitioner, G.M. Syntex Pvt. Ltd., filed a writ petition before the Bombay High Court challenging an order or action by the Assistant Commissioner, CGST and Central Excise Division-IV, Palghar Commissionerate, and other respondents. The specific tax period(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is also not detailed. The matter was brought before the Court for final disposal.

Key Issues

The Court had to decide whether to dispose of the writ petition. The petitioner, represented by Mr. Parth Badheka, sought relief from the Court. The respondents, represented by Mr. Sham Walve, appeared through their counsel and were also represented by Mr. Gaurav Mittal, Deputy Commissioner, CGST, Boisar Division. The core issue was the resolution of the dispute between the petitioner and the revenue authorities, as indicated by the parties tendering draft Minutes of the Order.