M/S Aksh Optifibre Limited vs. Commissioner Of Central Excise And Service Tax

CRW/70/2019HC RajasthanGSTCNR RJHC02023957201929 January 2020Bench: SABINA,GOVERDHAN BARDHAR1 pages

AI SummaryWithdrawn

Held

The Court permitted the petitioner to withdraw the review petition. The reasoning was based on the petitioner's submission that they had opted for and applied under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. This scheme is designed to resolve legacy disputes, and by applying to it, the petitioner indicated their intention to resolve the matter through that channel. Consequently, the review petition, which was a part of the dispute resolution process, was no longer required. The Court's decision was a procedural one, allowing the withdrawal based on the petitioner's stated intent to utilize the newly notified scheme. No specific findings were made on the merits of the original dispute or the grounds for review, as the petition was withdrawn.

Facts

The petitioner, M/s Aksh Optifibre Limited, filed a review petition (D.B. Civil Review Petition No. 70/2019) before the Rajasthan High Court. The review petition was filed against the Commissioner of Central Excise and Service Tax, Jaipur-I (now Commissioner of GST), Alwar. The petitioner sought permission to withdraw the review petition. The reason for withdrawal was that the petitioner had opted for and applied under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, which was recently notified by the Department. The review petition was filed in relation to a dispute concerning GST.

Key Issues

1. Whether the petitioner is entitled to withdraw the review petition in light of their application under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019? The petitioner argued that they had opted for and applied under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. This scheme provides a mechanism for resolving legacy disputes. Therefore, they sought permission to withdraw the current review petition, as the underlying dispute would be addressed under the said scheme. The respondent (revenue) did not record any specific arguments against the withdrawal, implying no objection to the petitioner's request based on their participation in the scheme.

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Cause title — parties, addresses and appearances

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Review Petition No. 70/2019 M/s Aksh Optifibre Limited, F-1080, Phase-III, RIICO Industrial Area, Bhiwadi and Corporate Office At A-25, 2nd Floor Mohan Cooperative Industrial Estate Mathura Road, New Delhi 11044 Through Its Authorized Signatory Shri Yash Sanchiher ----Petitioner Versus Commissioner Of Central Excise and Service Tax, Jaipur-I, N.C.R.B. Building Statue Circle, C-Scheme, Jaipur (Presently Renamed As Commissioner Of GST) Alwar (Raj) ----Respondent For Petitioner(s) : Mr. Sameer Jain with Mr.Pranav Malik For Respondent(s) : Mr. Javed Choudhary for the State HON'BLE MRS. JUSTICE SABINA HON'BLE MR. JUSTICE GOVERDHAN BARDHAR

Order 29/01/2020 In D.B. Civil Miscellaneous Application No. 1/2020 and D.B. Civil Review Petition No. 70/2019 Learned counsel for the petitioner submits that he may be permitted to withdraw the review petition as the review petitioner has opted and applied under the Scheme, namely, Sbka Vishwas (Legacy Dispute Resolution) Scheme, 2019, recently notified by the Department.

Ordered accordingly. (GOVERDHAN BARDHAR),J (SABINA),J Ashu/5

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