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M/S Wonderla Holidays Ltd vs The Principal Additional Director General Directorate General Of Central Excise Intelligence Dgcei

High Court Of Karnataka|12 December, 2019
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JUDGMENT / ORDER

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF DECEMBER, 2019 BEFORE:
THE HON’BLE MRS. JUSTICE S.SUJATHA WRIT PETITION No.54362/2016 (T – RES) BETWEEN:
M/s WONDERLA HOLIDAYS LTD., JADENAHALLI, HEJJALA P.O., 28TH KM, MYSORE ROAD, BANGALORE-562109 REP BY Mr. M.SIVADAS, SENIOR GENERAL MANAGER, S/O LATE K BHASKARAN NAIR AGED ABOUT 51 YEARS …PETITIONER (BY SRI V.RAGHURAMAN, ADV.) AND:
1 . THE PRINCIPAL ADDITIONAL DIRECTOR GENERAL DIRECTORATE GENERAL OF CENTRAL EXCISE INTELLIGENCE (DGCEI), BANGALORE ZONAL UNIT NO.6, SHIVASHAKTHI, 2ND STAGE, 11TH CROSS, WEST OF CHORD ROAD, MAHALAKSHMIPURAM LAYOUT, BANGALORE-560086 2 . SENIOR INTELLIGENCE OFFICER DIRECTORATE GENERAL OF CENTRAL EXCISE INTELLIGENCE (DGCEI), BANGALORE ZONE UNIT, NO.6, SHIVASHAKTHI, 2ND STAGE, 11TH CROSS, WEST OF CHORD ROAD, MAHALAKSHMIPURAM LAYOUT BANGALORE-560086 3 . THE PRINCIPAL COMMISSIONER OF SERVICE TAX SERVICE TAX I COMMISSIONERATE 1ST FLOOR, TTMC, BMTC BUILDING, KANAKAPURA ROAD, BANASHANKARI BANGALORE-560085 4 . UNION OF INDIA MINISTRY OF FINANCE, REP BY SECRETARY NORTH BLOCK, NEW DELHI-110001 5. THE PRINCIPAL ADDITIONAL DIRECTOR GENERAL DIRECTORATE GENERAL OF GOODS & SERVICES TAX INTELLIGENCE, BANGALORE ZONAL UNIT No.112, K.H.ROAD, SP ENCLAVE, ADJ. TO KARNATAKA BANK, BENGALURU-560027 6. THE PRINCIPAL COMMISSIONER/ COMMISSIONER OF CENTRAL TAXES, GOODS & SERVICE TAXES, BANGALORE WEST COMMISSIONERATE 2ND FLOOR, TRAFFIC AND TRANSFIT MANAGEMENT CENTRE BMTC BUILDING, ABOVE BMTC BUS STAND, BANASHANKARI II STAGE, BENGALURU-560070 7. CENTRAL BOARD OF EXCISE AND CUSTOMS ROOM No.227-B, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110001 (CAUSE TITLE AMENDED VIDE COURT ORDER DATED 20.06.2018) …RESPONDENTS (BY SRI K.V.ARAVIND, ADV.) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DECLARE THAT THE SUMMONSES ISSUED TO THE OFFICERS OF THE PETITIONER BY THE R-2, AT ANNEXURE-A1, A2 VIDE DATED 24.08.2016, ANNEXURE-A3 SL.NO.NIL DATED 24.08.2016, ANNEXURE-A4 DATED 26.08.2016, ANNEXURE-A5 DATED 16.09.2016 ANNEXURE-A6 DATED 22.09.2016 ARE UNCONSTITUTIONAL, ILLEGAL AND BAD IN LAW BEING VOILATIVE OF THE PROVISIONS OF THE FINANCE ACT, 1994.
THIS PETITION COMING ON FOR HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:-
O R D E R Learned counsel for the petitioner has filed a memo seeking leave of the Court to withdraw the writ petition.
2. Memo is placed on record. Permission is granted.
Writ petition stands dismissed as withdrawn.
NC.
Sd/- JUDGE
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Title

M/S Wonderla Holidays Ltd vs The Principal Additional Director General Directorate General Of Central Excise Intelligence Dgcei

Court

High Court Of Karnataka

JudgmentDate
12 December, 2019
Judges
  • S Sujatha