M/S Crest Specialty Resins Pvt . Ltd vs The Commissioner Of Centroal Gst
2023 Latest Caselaw 8410 Kant

Karnataka High Court

M/S Crest Specialty Resins Pvt . Ltd vs The Commissioner Of Centroal Gst on 24 November, 2023

                                                  -1-
                                                        NC: 2023:KHC-D:13749
                                                          WP No. 106601 of 2023




                       IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH

                             DATED THIS THE 24TH DAY OF NOVEMBER, 2023

                                               BEFORE
                           THE HON'BLE MR JUSTICE ANANT RAMANATH HEGDE
                             WRIT PETITION NO. 106601 OF 2023 (T-RES)

                      BETWEEN:

                      M/S. CREST SPECIALTY RESINS PVT. LTD,
                      REP BY ITS COMMERCIAL MANAGER,
                      SHRI. RAVI S/O. AMAGOND DUDAGI,
                      PLOT NO. 552(B) & 558 (C),
                      KIADB, BELUR INDUSTRIAL AREA,
                      DHARWAD-580011, AGED ABOUT 40 YEARS,
                      GSTIN: 29AAACC63333R1ZS.
                                                                      ...PETITIONER

                      (BY SMT. ROOPA ANAVEKAR,           ADV.   FOR   SRI   H.   R.
                      KAMBIYAVAR, ADVOCATE)

                      AND:

                      1.    THE COMMISSIONER OF CENTRAL GST
                            AND CENTRAL EXCISE (APPEALS),
MOHANKUMAR                  NO. 71, CLUB ROAD, BELAGAVI-590009.
B SHELAR


Digitally signed by
                      2.    THE DEPUTY COMMISSIONER OF CENTRAL TAX
MOHANKUMAR B
SHELAR                      CENTRAL EXCISE, DHARWAD DIVISION,
Date: 2023.11.28
11:23:56 +0530              2ND FLOOR, CR. BUILDING,
                            NAVANAGAR, HUBBALLI-580025.

                      3.    THE STATE OF KARNATAKA
                            REP BY THE PRINCIPAL SECRETARY,
                            FINANCE DEPARTMENT ,
                            GOVERNMENT OF KARNATAKA ,
                            BENGALURU-560001.

                      4.    THE PRINCIPAL CHIEF COMMISSIONER
                            OF CENTRAL TAX, 1, QUEENS RD,
                               -2-
                                    NC: 2023:KHC-D:13749
                                      WP No. 106601 of 2023




     VASANTH NAGAR, BENGALURU,
     KARNATAKA-560001.

5.   THE PRINCIPAL ADDITIONAL GENERAL
     OF SYSTEMS AND DATA MANAGEMENT
     GST AND CENTRAL EXCISE, GST BHAVAN
     NO. 26/1, MAHATHMA GANDHI ROAD,
     NUNGAMBAKKAM, CHENNAI-34, TAMILNADU.
                                        ...RESPONDENTS

(BY SRI SHIVAPRABHU HIREMATH, AGA FOR RESP. NO.3)

     THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO
ISSUE WRIT OF CERTIORARI OR IN THE LIKE NATURE OF
CERTIORARI QUASHING THE IMPUGNED ORDER BEARING NO.
APPEAL NO. BGM-JJ-ADC-52-2023-24-GST DATED 14.08.2023,
PASSED BY RESPONDENT NO.1 VIDE ANNEXURE-F AND ISSUE
WRIT OF MANDAMUS OR IN THE LIKE NATURE OF MANDAMUS
OR DIRECTION TO THE RESPONDENT NO.2, TO CONSIDER THE
REPLY DATED 29.04.2023 VIDE ANNEXURE-D.
    THIS PETITION, COMING ON FOR PRELIMINARY
HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:

                           ORDER

Learned counsel for the petitioner submits that the issue

involved in this case is squarely covered by the Judgment of

this Court passed in Writ Petition No.103626/2023 dated

13.10.2023. Therefore, this petition is dismissed as withdrawn.

Petitioner is permitted to avail such other remedy as extended

by the revenue under the GST amnesty scheme.

Sd/-

JUDGE Ckk/ ct-an