M/S Screenotex Engineers PVT LTD. vs. Upendra Singh Yadav, Commissioner Of CGST

MCA/1302/2022HC GujaratGSTCNR GJHC24072573202214 December 2022Bench: HONOURABLE THE ACTING CHIEF JUSTICE MR. JUSTICE A.J.DESAI,HONOURABLE MS. JUSTICE NISHA M. THAKORE1 pages

AI SummaryRemanded

Held

The Court noted the statement made by the learned Assistant Government Pleader, appearing for the respondent authorities, that the order of the Court has been complied with. In light of this statement, the learned advocate appearing for the applicants (petitioners) stated that they do not press the present Miscellaneous Civil Application. Therefore, the Court disposed of the application as not pressed. The specific details of the order in SCA No. 10101 of 2020 and the nature of compliance were not elaborated upon in this order, as the application was withdrawn by the petitioner.

Facts

This matter concerns Miscellaneous Civil Application (MCA) No. 1302 of 2022, filed in the High Court of Gujarat at Ahmedabad. The application was filed in relation to Special Civil Application (SCA) No. 10101 of 2020. The petitioner is M/s Screenotex Engineers Pvt Ltd., and the opponent is Upendra Singh Yadav, Commissioner of CGST, along with other respondent authorities. The present MCA was filed seeking compliance with a previous order of the Court. The learned Assistant Government Pleader, appearing for the respondent authorities, stated that the order has been complied with.

Key Issues

1. Whether the respondent authorities have complied with the previous order of the High Court in Special Civil Application No. 10101 of 2020, as stated by the learned Assistant Government Pleader. Petitioner's Contention: The petitioner, through their counsel, did not press the present Miscellaneous Civil Application. This implies that the petitioner accepted the statement made by the revenue authorities regarding compliance, or at least did not wish to pursue the application further based on that statement. Revenue's Contention: The learned Assistant Government Pleader, appearing for the respondent authorities, stated that the order of the Court has been complied with. This statement was made under instructions from the authorities.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

C/MCA/1302/2022 ORDER DATED: 14/12/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/MISC. CIVIL APPLICATION NO. 1302 of 2022 In R/SPECIAL CIVIL APPLICATION NO. 10101 of 2020 ========================================================== M/S SCREENOTEX ENGINEERS PVT LTD. Versus UPENDRA SINGH YADAV, COMMISSIONER OF CGST ========================================================== Appearance: MS. MANILA POONIA FOR MR D K TRIVEDI(5283) for the Applicant(s) No. 1,2 for the Opponent(s) No. 1,2,3,4,5 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.J.DESAI and HONOURABLE MS. JUSTICE NISHA M. THAKORE Date : 14/12/2022

ORAL ORDER (PER : HONOURABLE MR. JUSTICE A.J.DESAI) Mr. Sahil Trivedi, learned Assistant Government Pleader appearing for the respondent authorities states that the order is complied with.

In view of the above statement, under the instructions, learned advocate appearing for the applicants does not press this application. Hence, present Misc. Civil Application stands disposed of as not pressed. (A.J.DESAI, J) (NISHA M. THAKORE,J) SUYASH Page 1

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