IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 12TH DAY OF APRIL, 2019 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR. JUSTICE MOHAMMAD NAWAZ WRIT APPEAL NO.6654 OF 2017 (T-TAR) BETWEEN:
THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, 7TH FLOOR, TRADE CENTRE, BUNTS HOSTEL ROAD, MANGALURU-575 003.
(BY SRI K.V. ARAVIND, ADVOCATE) AND:
M/S. J.M.J. PROMOTIONS, PROP. GRATION ANIL PINTO, D.NO.11/8/664 (6), II FLOOR, ZAHIR TOWER, NEAR RAO AND RAO CIRCLE, MANGALURU-575 001, ... APPELLANT (REPRESENTED BY SHRI GRATION ANIL PINTO, SON OF SHRI VALERIAN PINTO, AGED ABOUT 31 YEARS, PROPRIETOR OF M/S. J.M.J. PROMOTIONS).
... RESPONDENT (BY SRI BHANUMURTHY J.S., ADVOCATE FOR SRI V. RAGHURAMAN, ADVOCATE) THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT, 1961 PRAYING TO SET ASIDE THE ORDER DATED 07.11.2017 PASSED IN THE WRIT PETITION NO.6621 OF 2017 (T-TAR).
***** THIS WRIT APPEAL COMING ON FOR ADMISSION THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:
JUDGMENT Aggrieved by the order passed by the learned Single Judge in Writ Petition No.6621 of 2017 on 7-11-2017 directing the parties in the first instance to appear before the Settlement Commission on 11-12-2017, the present appeal is filed by the revenue.
2. By the order dated 10-1-2018, both learned counsels submitted that the parties will appear before the Settlement Commissioner on 24-1-2018. It is presently submitted at the Bar that the parties have appeared therein and a final order has been passed. In that view of the matter, nothing survives for consideration. The appeal is disposed off accordingly.
However, it is submitted that certain observations have been made by the learned Single Judge in para-9 which affects their interest. If that is so, the observations made by the learned Single Judge shall not bind any authority in the disposal of any further proceedings.
Pending I.As stand rejected.
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JUDGE JUDGE rsk/-