Disposed

M/S Juwi India Renewable Energies Pvt. Ltd. v. the Union of India

Karnataka HC9 Sept 2022RP/524/2022

Case brief

AI extract

What is this about?

The High Court of Karnataka reviewed a petition filed under Order 47 Rule 1 and Section 114 CPC. The court observed a Supreme Court direction keeping the GST portal open. Finding no further orders were required as the petitioner could still avail the benefit, the review petition was disposed of.

What did the court decide?

The review petition was disposed of by an order stating no further orders were required.

M/S Juwi India Renewable Energies Pvt. Ltd. Vs the… — GST and Indirect Tax | Karnataka HC (2022)

¶1

¶2

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9^TH DAY OF SEPTEMBER, 2022

¶3

PRESENT

¶4

THE HON'BLE MR. JUSTICE P.S.DINESH KUMAR

¶5

AND

¶6

THE HON'BLE MRS. JUSTICE M.G. UMA

¶7

REVIEW PETITION NO. 524 OF 2022

¶8

¶9

WRIT APPEAL NO.294 OF 2020 (T-RES)

¶10

BETWEEN:

¶11

M/S. JUWI INDIA RENEWABLE ENERGIES PVT. LTD. 3^RD FLOOR, 2, YASHIKA 100 FEET ROAD MCHS JAKKUR LAYOUT WARD NO.7, JAKKUR BENGALURU URBAN BENGALURU-560 064 (REPRESENTED BY SRI MUNIRAJ T.M DIRECTOR) …PETITIONER

¶12

Digitally signed by ANUSHA V Location: HIGH COURT OF KARNATAKA

¶13

(BY SHRI. C. INDRA KUMAR, ADVOCATE AND SHRI.Y.C. SHIVAKUMAR, ADVOCATE)

¶14

AND :

¶15

THE UNION OF INDIA THROUGH ITS REVENUE SECRETARY DEPARTMENT OF REVENUE MINISTRY OF FINANCE 128-A NORTH BLOCK NEW DELHI-110 001

¶16

THE GOODS AND SERVICES TAX COUNCIL

¶17

5^TH FLOOR, TOWER II JEEVAN BHARTI BUILDING

¶18

¶19

JANPATH ROAD, CONNAUGHT PLACE NEW DELHI-110 001

¶20

I.T.GRIEVANCES REDRESSAL COMMITTEE THE GOODS AND SERVICES TAX COUNCIL SECRETARIAT 5^TH FLOOR, TOWER II JEEVAN BHARTI BUILDING JANPATH ROAD CANNAUGHT PLACE NEW DELHI-110 001

¶21

THE CHIEF EXECUTIVE OFFICER GOODS AND SERVICE TAX NETWORK EAST WING, 4^TH FLOOR WORLD MARK-1, AERO CITY NEW DELHI-110 037 … RESPONDENTS

¶22

(BY SHRI. R. MADANAN PILLAI, ADVOCATE FOR R1; SHRI. JEEVAN J. NEERALGI, AGA FOR R2)

¶23

THE REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 R/W SECTION 114 OF CPC, PRAYING TO REVIEW THE JUDGMENT DATED 23.02.2021 IN W.A.NO.294/2020 (T-RES) IN THE INTEREST OF JUSTICE AND EQUITY (ANNEXURE-B).

¶24

THIS REVIEW PETITION, COMING ON FOR ORDERS , THIS DAY, P.S. DINESH KUMAR J . , MADE THE FOLLOWING:

¶25

ORDER

¶26

Review petitioner had filed W.P.No.50914/2019

¶27

and the same was allowed on 26.11.2019. Union of India challenged the order passed in the writ petition in writ appeal. Review petitioner's case is, notice of writ appeal was not served on petitioner company. Writ appeal has been disposed of by a common order dated 23.02.2021. Assessee carried the matter to the Hon'ble Supreme Court in SLPs.No.32709-10/2018.

¶28

The Apex Court has directed GST network to keep open

¶29

¶30

common portal for filing TRAN-1 & 2 for two months between 01.09.2022 and 31.10.2022.

¶31

Shri Indra Kumar, learned advocate for the review petitioner submits that petitioner came to know of the order passed by the Division Bench of this Court in writ appeal after 31.03.2021.

¶32