Disposed

M/S. Navinchandra Kalyanji and Co. v. Union of India

Karnataka HC4 Aug 2022WP/3516/2022

Case brief

AI extract

What is this about?

This writ petition seeking to set aside an order by Excise Commissioner came up for orders. Due to subsequent initiation of proceedings and provisional attachment against the petitioners, the court disposed of the petition as infructuous without expressing an opinion on merits.

What did the court decide?

Petition disposed of without expressing opinion on merits; liberty reserved to contend in subsequent proceedings.

M/S. Navinchandra Kalyanji and Co. Vs Union of India — Customs and Excise | Karnataka HC (2022)

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¹

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IN THE HIGH COURT OF KARNATAKA, BENGALURU

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DATED THIS THE 4^TH DAY OF AUGUST, 2022

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BEFORE

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THE HON'BLE MR.JUSTICE S.R.KRISHNA KUMAR WRIT PETITION No.3516 OF 2022 (T-RES)

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BETWEEN:

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M/S. NAVINCHANDRA KALYANJI AND CO 539/6B, GROUND FLOOR KHONA NIVAS, APMC RING ROAD SIRSI, UTTARA KANNADA – 581 402 REPRESENTED BY ITS MANAGING PARTNER

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SHRI. HANS JITENDRA KHONA.

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SHRI. HANS JITENDRA KHONA M/S. NAVINCHANDRA KALYANJI & CO 539/6B, GROUND FLOOR KHONA NIVAS, APMC RING ROAD SIRSI, UTTARA KANNADA – 581 402.

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…PETITIONERS

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(BY SRI. VENKATESH KUMAR S, ADVOCATE)

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AND:

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UNION OF INDIA

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THROUGH ITS SECRETARY MINISTRY OF FINANCE DEPARTMENT OF REVENUE ROOM NO.137, NORTH BLOCK NEW DELHI – 100 001.

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THE COMMISSIONER OF CENTRAL EXCISE & CENTRAL TAX, VII FLOOR, TRADE CENTER BUNTS HOSTEL ROAD MANGALORE – 575 003.

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…RESPONDENTS

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(BY SRI. AMIT DESHPANDE FOR R-1 & R-2)

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THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE ORDER DATED 26.08.2021 PASSED BY THE R-2 VIDE ANNEXURE-A AND PASS CONSEQUENTIAL ORDERS.

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²

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THIS W.P. COMING ON FOR ORDERS , THIS DAY, THE COURT MADE THE FOLLOWING:-

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ORDER

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In this petition, petitioners have sought for the following reliefs:

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“a) Issue a writ in the nature of certiorari to set aside the Order C.No.IV/06/38/2020-21 HPU/1203-04 dated 26.08.2021 passed by the 2^nd respondent vide Annexure – A and pass consequential orders in the interest of justice and equity.

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b) Issue any writ or order or direction as this Hon’ble Court deems fit in the circumstances of the case in the interest of justice and equity.”

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Learned counsel for the respondents submits that during pendency of this order, the respondents have issued a Show Cause Notice on 11.05.2022 and initiated proceedings against the petitioners and an order of provisional attachment has been passed in favour of the respondents against the petitioners in the said proceedings, which are posted on 10.08.2022 at 03.30 P.M. It is therefore submitted that the present petition has been

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³

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rendered infructuous in view of the subsequent events that have transpired / occurred during pendency of this order.

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Per contra, learned counsel for the petitioners submits that without prejudice to the rights and contentions and various contentions and claims urged in the present petition, petitioners may be reserved liberty to put-forth all contentions in the aforesaid proceedings said to have been posted on 10.08.2022 at 03.30 P.M. referred to supra.

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In view of the aforesaid facts and circumstances and subsequent events that have occurred / transpired during pendency of this petition, though several contentions have been urged by both sides in support of their respective claims, without expressing any opinion on the merits / demerits of the rival contentions, I deem it just and appropriate to dispose of this petition reserving liberty in favour of the petitioners to appear before the respondents on 10.08.2022 at 03.30 P.M. and file all necessary pleadings, documents, etc., and contest the proceedings in accordance with law.

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⁴

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All rival contentions are kept open and no opinion is expressed on the same.

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Subject to the aforesaid directions and reserving liberty in favour of the petitioners, petition stands disposed of.

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SD/- JUDGE

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M/S. Navinchandra Kalyanji and Co. v. Union of India

Case brief

What is this about?

What did the court decide?

M/S. Navinchandra Kalyanji and Co. v. Union of India

Case brief

What is this about?

What did the court decide?

What the court decided

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