M/S.Graphipackss PVT LTD. vs. The Settlement Commission
Facts
The petitioner, M/s. Graphipackss Pvt. Ltd., filed a Writ Petition challenging an order dated February 27, 2018, passed by the Settlement Commission (Customs, Excise and Service Tax). The petitioner sought to set aside this order and have it remanded back to the respondent for reconsideration. Specifically, the petitioner requested that the respondent consider their application afresh regarding the applicability of sub-Section 4 of Section 11A of the Central Excise Act, 1944. The Joint Commissioner of GST and Central Excise Tax was impleaded as the second respondent by a court order. The matter came before the Madurai Bench of the Madras High Court.
Held
The Court did not decide on the merits of the case. The learned counsel for the petitioner sought permission from the Court to withdraw the Writ Petition and made an endorsement to that effect. Consequently, the Court dismissed the Writ Petition as withdrawn. No costs were awarded. The connected Miscellaneous Petition was also closed. No specific findings were made on the issues raised by the petitioner, and the applicability of sub-Section 4 of Section 11A of the Central Excise Act, 1944, was not adjudicated upon.
Key Issues
1. Whether the Settlement Commission erred in its order dated February 27, 2018, by not properly considering the applicability of sub-Section 4 of Section 11A of the Central Excise Act, 1944, in relation to the petitioner's application. The petitioner argued that the impugned order should be set aside and remanded for a fresh consideration of their application, specifically concerning the applicability of sub-Section 4 of Section 11A of the Central Excise Act, 1944. The petitioner sought a direction to the respondent to consider their application afresh on this specific point. The respondents' arguments are not recorded in the provided judgment.
Sections Cited
Section 11A
AI-generated summary — verify with the full judgment below
1 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 17.07.2019 CORAM THE HONOURABLE DR.JUSTICE ANITA SUMANTH W.P(MD)No.10155 of 2018 and W.M.P(MD)No.9206 of 2018 M/S.Graphipackss Pvt. Ltd., Represented by its Managing Director, Madurai Mandapam Road, Manalur-630 611, Sivagangai District. ... Petitioner Vs. 1.The Settlement Commission, Customs, Excise and Service Tax, Additional Bench, Custom House, Chennai-600001. 2.The Joint commissioner of GST and Central Excise Tax, Office of the Commissioner of GST and Central Excise, C.R.Buildings, Bibikulam, Madurai-625 002. ... Respondents (R2 is impleaded vide Court order dated 13.02.2019 in W.M.P.(MD) No.2455 of 2019)
Prayer: Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a writ of Certiorarified Mandamus, calling for the records relating to the impugned order passed by the respondent in order No.02/2018 C.Ex. dated 27.02.2018 and set aside and remand back the same and consequently direct the respondent to consider the petitioner's application afresh on applicability of invocation of sub-Section 4 of Section 11A of Central Excise Act, 1944.
For Petitione
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.