Writ petitioner sought to quash GST recovery order via W.P. under Constitution Articles 226/227. Court dismissed petition, allowing withdrawal while reserving liberty to revive if dispute not resolved.
Petition dismissed as withdrawn subject to liberty to revive.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 8TH DAY OF JANUARY, 2024 BEFORE
THE HON'BLE MR JUSTICE HEMANT CHANDANGOUDAR WRIT PETITION NO. 105926 OF 2018 (T-RES)
BETWEEN:
M/S RAJ FABRICATORS AND ERECTORS, A PROPRIETARY CONCERN, NOW LOCATED AT R.251/1, WARD NO.1 BEHIND ST. JOSEPTH"S SCOOL, INDIRA NAGAR, TUNGABHADDRA DAM POST HOSPETE 583225 REP BY TIS PROPRIETOR SRI. AANDRAJ S. S/O SAMUEL AGE.49 YEARS, RES. HOSAPETE
…PETITIONER
(BY SRI. NARAYAN G RASALKAR., ADVOCATE)
AND:
SUJATA SUBHASH PAMMAR
Digitally signed by SUJATA SUBHASH PAMMAR Date: 2024.01.17 00:36:35 -0800
…RESPONDENTS
(BY SRI.GIRISH HULMANI, ADVOCATE FOR R1 TO R6)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUION OF INDIA, PRAYING TO: A) QUASH THE IMPUGNED ORDER PASSED UNDER SECTION 73(1) READ WITH SECTION 75, 77(1)(C)(i) 70, AND 78 OF THE FINANCE ACT 1994 BEARING NO.C/NO.V/ ECIS/15/177/2015-ST/1730 DATED:30.03.2017 FOR THE YEARS 2010.11 TO 2014-15 PASSED BY THE RESPONDENT NO.1 ASSITANT COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, BELLARY, AS PER ANNEXURE-"J" AND ALSO QUASH THE CONSEQUENTIAL IMPUGNED ENDORSEMENT/ LETTER NO.C.NO.V/ECIS/14/177/2015-ST Tech/197 DATED 20.12.2017 PASSED BY THE DEPUTY COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, BALLARY AS PER ANNEXURE-"K" AND ITS ENCLOSURE DATED:15.05.2017 PANCHNAMA MARKED AS ANNEXURE-K1 AS BEING WITHOUGT JURSIDICTION, AUTHORITY AND BEING CONTRARY TO THE PROVISIONS OF FINANCE ACT,1994. B) ALTERNATIVELY ISSUE A WRIT IN THE NATURE OF DIRECTIONS TO THE RESPONDENTS TO SERVE THE ORIGINAL/CERITFIED COPY OF THE IMPUGNED BEARING NO.C/NO.V/ECIS/15/ 177/2015ST/1730 DATED:30.03.2017 FOR THE YEARS 2010-11 TO 2014.15 PASSED BY THE RESPONDNET NO.1 ASSISTANT COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, BELLARY, AS PER ANNEXURE"J" TO ENABLE THE PETITIONER TO FILE THE APPEAL WITHIN 30 DAYS FROM THE DATE OF SERVICE OF THE SAID ORDER NOW AND THE APPELLATE AUTHORITY MAY BE DIRECTED TO ADMIT THE APPEAL WITHOUT INSISTING UPON THE CONDITION OF DELAY THAT IS CAUSED IN THE BEHALF.
THIS PETITION, COMING ON FOR FINAL HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:
NC: 2024:KHC-D:402 WP No. 105926 of 2018
ORDER
The learned counsel for the petitioner on instructions submits that the petitioner has amicably resolved the dispute with the departments in terms of this applicable scheme. Therefore, the petitioner may be permitted to withdraw the petition reserving liberty to revive this petition in the event it is not taken place between the petitioner and the departments.
reserving liberty as sought for.
Sd/JUDGE
SSP
List No.: 2 Sl No.: 65
2 provisions across 2 enactments
M/S RAJ FABRICATORS AND ERECTORS
SUKATA SUBHASH PAMMAR
THE ASSISTANT COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX NO.351
JOINT COMMISSIONER OF CENTRAL EXCISE CUSTOMS AND SERVICVE TAX
THE SUPERINTENDENT OF CENTRAL EXCISE HEADQUARTERS
THE SUPERINTENDENT OF CENTRAL TAX (GST) RANGE HOSAPETE
HEMANT CHANDANGOUDAR
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
