M/S. Screenotex Engineers PVT LTD Through Its Director Hemantkumar Maneklal Patel vs. Upendrasingh Yadav ,Commissioner Of GST

MCA/1304/2022HC GujaratGSTCNR GJHC24072562202214 December 2022Bench: HONOURABLE THE ACTING CHIEF JUSTICE MR. JUSTICE A.J.DESAI,HONOURABLE MS. JUSTICE NISHA M. THAKORE1 pages

AI SummaryRemanded

Facts

This matter concerns a Miscellaneous Civil Application (MCA) filed before the Gujarat High Court. The application was filed by M/s. Screenotex Engineers Pvt Ltd, through its Director Hemantkumar Maneklal Patel, against the Commissioner of GST and other revenue authorities. The MCA arose from a previous Special Civil Application (SCA) No. 9577 of 2020. The learned Assistant Government Pleader, appearing for the respondent authorities, informed the Court that the order in question has been complied with. Following this statement, the learned advocate for the applicants indicated that they do not wish to press the current application.

Held

The Court noted the statement made by the learned Assistant Government Pleader for the respondent authorities that the order has been complied with. In light of this submission, the learned advocate for the applicants stated that they do not press the present Miscellaneous Civil Application. Consequently, the Court disposed of the MCA as 'not pressed'. The reasoning is based on the voluntary withdrawal of the application by the petitioner after the respondent authorities confirmed compliance with the relevant order. The ratio decidendi is that if a party withdraws an application after the opposing party confirms compliance, the application is disposed of accordingly. No specific GST provisions were discussed or interpreted; the decision was purely procedural.

Key Issues

1. Whether the Miscellaneous Civil Application (MCA) should be dismissed as not pressed, given the statement of compliance by the revenue authorities? The Petitioner (M/s. Screenotex Engineers Pvt Ltd) argued that they do not press the application. The Revenue (Commissioner of GST and others) contended that the order has been complied with. The core issue before the Court was to decide the fate of the MCA based on these submissions. The Court was not asked to delve into the merits of the original Special Civil Application or the underlying GST dispute, but rather to adjudicate the procedural status of the current application.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

C/MCA/1304/2022 ORDER DATED: 14/12/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/MISC. CIVIL APPLICATION NO. 1304 of 2022 In R/SPECIAL CIVIL APPLICATION NO. 9577 of 2020 ========================================================== M/S. SCREENOTEX ENGINEERS PVT LTD THROUGH ITS DIRECTOR HEMANTKUMAR MANEKLAL PATEL Versus UPENDRASINGH YADAV ,COMMISSIONER OF GST ========================================================== 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.DES

The judgment continues below.

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