Karnataka High Court
Mandarthi Seva Sahakara Sangha Ltd vs Designated Committee-Svldrs on 24 June, 2020
Author: P.S.Dinesh Kumar
Bench: P.S. Dinesh Kumar
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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 24TH DAY OF JUNE, 2020
BEFORE
THE HON'BLE MR.JUSTICE P.S. DINESH KUMAR
WRIT PETITION No.6159 OF 2020 (T-RES)
BETWEEN :
MANDARTHI SEVA SAHAKARA SANGHA LTD
MANDARTHI POST
UDUPI TALUK
UDUPI DISTRICT-576 223
REP. BY ITS C.E.O.
MR. GOPALA MARAKALA ...PETITIONER
(BY SHRI. MAHESH R. UPPIN, ADVOCATE)
(THROUGH VIDEO CONFERENCE)
AND :
1. DESIGNATED COMMITTEE-SVLDRS
OFFICE OF THE JOINT COMMISSIONER
OF CENTRAL EXCISE AND
CENTRAL TAX, TRADE CENTRE
BUNTS HOSTEL ROAD
MANGALURU-575 001
BY ITS CHAIRMAN
ADDL. COMMISSIONER
2. THE ASST. COMMISSIONER OF
CENTRAL EXCISE AND CENTRAL TAX
UDUPI DIVISION
VISHNU PRIYA BUILDING
L.B.S. MARG, AJJARKAD
UDUPI-576 101
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3. UNION OF INDIA
REPRESENTED BY ITS SECRETARY
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL EXCISE AND
CENTRAL TAX
NEW DELHI-110 001 ... RESPONDENTS
(BY SHRI. K.V. ARAVIND, ADVOCATE )
....
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE
RESPONDENTS TO ACCEPT THE PAYMENT MADE BY THE PETITIONERS
INDICATED IN ANNEXURE-C BEFORE 31.03.2020 AND TO HOLD AND
DECLARE THAT SEC.127(5) OF FINANCE (NO.2) ACT, 2019 CONFLICTS
WITH SEC.128 OF THE SAID ACT AND THEREFORE, ULTRAVIRES.
THIS WRIT PETITION COMING ON FOR PRELIMINARY HEARING,
THIS DAY, THE COURT MADE THE FOLLOWING:
ORDER
Shri. Mahesh R. Uppin, learned Advocate for petitioner and Shri. K.V. Aravind, learned Advocate for Revenue jointly submit that the grievance of petitioner in this petition has been redressed and the tax payable under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 has been accepted.
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2. In view of the above, this writ petition is rendered infructuous and it is accordingly dismissed.
No costs.
Sd/-
JUDGE SPS