Madras High Court
M/S.Paramount Vijetha Holdings vs The Customs on 4 March, 2021
W.A.No.655 of 2021
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 04.03.2021
CORAM :
The Honourable Mr.Justice T.S.SIVAGNANAM
and
The Honourable Ms.Justice R.N.MANJULA
W.A.No.655 of 2021
and
C.M.P.No.3241 of 2021
M/s.Paramount Vijetha Holdings,
Represented by its Partner-P.Manjunath,
Sy.No.45/2 & amp; 45/3, BegurHobli,
Arikere, Off Bannerghatta Road,
Bangalore - 560 076. ...Appellant
Vs
1. The Customs, Excise & Service
Tax Settlement Commission,
Additional Bench, II Floor,
Narmada Block, Customs House,
60, Rajaji Salai, Chennai - 600 001.
2. The Commissioner of Central Tax,
Bengaluru South GST Commissionerate,
1st Floor, C.R.Building,
Queen's Road, Bengaluru - 560 071. ...Respondents
PRAYER: Writ Appeal filed under Clause 15 of Letters Patent to set aside
the order of the learned Single Judge made in W.P.No.5630 of 2018 dated
23.11.2020.
1/6
https://www.mhc.tn.gov.in/judis/
W.A.No.655 of 2021
For Appellant: Mr.ARL.Sundaresan, Sr. Counsel
for Ms.AL.Ganthimathi
For Respondents: Mrs.R.Hemalatha, SSC
JUDGMENT
(Delivered by T.S.Sivagnanam,J)
We have heard Mr.ARL.Sundaresan, learned Senior Counsel
appearing for Ms.AL.Ganthimathi, learned counsel for the appellant and
Mrs.R.Hemalatha, learned Senior Standing Counsel appearing for the
respondents.
2. This writ appeal, filed by the writ petitioner, is directed against
the order dated 23.11.2020 passed in W.P.No.5630 of 2018. The said writ
petition was filed challenging the order passed by the Customs & Excise
Settlement Commission, Additional Bench, Chennai dated 10.11.2017 and
for a consequential direction to dispose of the application filed by the
appellant before the Commission on merits. The learned Single Bench
dismissed the writ petition, on the ground that it is not maintainable before
this Court and that the appellant/assessee, being an assessee in the State of
Karnataka, have to avail the remedy before the High Court of Karnataka.
https://www.mhc.tn.gov.in/judis/
W.A.No.655 of 2021
3. It is the endeavour of the learned Senior Counsel to convince us
that the office of the Settlement Commission is situated within the
jurisdiction of this Court and therefore, this Court can exercise jurisdiction.
4. Identical issue was considered by the Division Bench of this
Court, to which, one of us (TSSJ) was a party, in the case of M/s.Mulberry
Silks Ltd. Vs. The Settlement Commission and others in W.A.No.717 of
2020 dated 14.09.2020 and it was held that though the seat of the
Settlement Commission is at Chennai, the writ petition could not be
maintained before this Court as the assessee was registered with the
Department in another State.
5. Furthermore, we find from the ground raised in the writ
petition, several factual aspects have been touched upon by the appellant
with regard to the quantum of settlement amount, which was offered, etc.,
which obviously has to be considered only after hearing the jurisdictional
Commissioner, namely Commissioner of Central Tax, Bangalore.
https://www.mhc.tn.gov.in/judis/
W.A.No.655 of 2021
6. The learned Single Bench rightly took note of the decision in
the case of C.Ramesh Vs. The Director General of Police in W.P.(MD)
No.8790 of 2013 dated 06.06.2013. The learned Single Bench also has
referred to the decision of the Division Bench of this Court with regard to
the exercise of jurisdiction of this Court under Article 226 of the
Constitution of India and as to how the territorial jurisdiction has to be
ascertained. The said decision also clearly decides the questions against the
appellant.
7. Thus, for the above reasons, we are not inclined to interfere
with the order passed in the writ petition. Accordingly, the Writ Appeal is
dismissed. However, it is open to the appellant to avail other remedies
which are available to them under the provisions of the Act before the
appropriate forum/Court. Consequently, connected Miscellaneous Petition is
also closed. No costs.
(T.S.S.,J.) (R.N.M.,J.)
04.03.2021
Index: Yes/No
Internet:Yes/No
Speaking Judgment/Non speaking Judgment
hvk
https://www.mhc.tn.gov.in/judis/
W.A.No.655 of 2021
To
1. The Customs, Excise & Service
Tax Settlement Commission,
Additional Bench, II Floor,
Narmada Block, Customs House,
60, Rajaji Salai, Chennai - 600 001.
2. The Commissioner of Central Tax,
Bengaluru South GST Commissionerate,
1st Floor, C.R.Building,
Queen's Road, Bengaluru - 560 071.
https://www.mhc.tn.gov.in/judis/
W.A.No.655 of 2021
T.S.SIVAGNANAM,J
AND
R.N.MANJULA,J
hvk
W.A.No.655 of 2021
and
C.M.P.No.3241 of 2021
04.03.2021
https://www.mhc.tn.gov.in/judis/
