Case Note & Summary
The present writ appeal was filed by the appellants, Life Insurance Corporation of India (LIC), challenging the order dated 18.04.2023 passed by the learned Single Judge in W.P. No. 12322/2014 (GM-RES). The appeal was filed under Section 4 of the Karnataka High Court Act, 1961. The respondents included the Union of India, the Commissioner of Income Tax, the Superintendent of Service Tax, and M/s Kale Gowda Enterprises. The appeal came up for preliminary hearing before the Division Bench comprising the Chief Justice and Justice Krishna S Dixit. When the matter was called, the appellants were absent and no representation was made on their behalf. Consequently, the court dismissed the appeal for non-prosecution. The court observed that there was no merit in the appeal and accordingly dismissed it. The judgment is brief and does not delve into the substantive issues of the case.
Headnote
A) Service Tax - Limitation - Appeal - Dismissal for Default - The appellants, Life Insurance Corporation of India, challenged the order of the learned Single Judge in W.P. No. 12322/2014 dated 18.04.2023. The appeal was dismissed for non-prosecution as the appellants failed to appear when the matter was called. The court held that the appeal lacked merit and was dismissed. (Paras 1-3)
Issue of Consideration
Whether the writ appeal filed by the appellants (LIC) against the order of the learned Single Judge is maintainable and whether there is any merit in the appeal.
Final Decision
The writ appeal is dismissed for non-prosecution. No order as to costs.
Law Points
- Service Tax
- Limitation
- Writ Petition
- Appeal
- Dismissal for Default
Case Details
2023 LawText (KAR) (09) 86
WA No. 776 of 2023 (GM-RES)
Prasanna B. Varale, Chief Justice, Krishna S Dixit, Justice
Sri. Hallur Shivayogi Basavaraj for appellants; Smt. Anupama Hegde for respondent 1
The Chairman, Life Insurance Corporation of India; The Zonal Manager, Life Insurance Corporation of India; The Senior Divisional Manager, Life Insurance Corporation of India
The Union of India; The Commissioner of Income Tax; The Superintendent of Service Tax; M/s Kale Gowda Enterprises
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Nature of Litigation
Writ appeal against order of learned Single Judge in a service tax matter.
Remedy Sought
Appellants sought to set aside the order dated 18.04.2023 in W.P. No. 12322/2014 and quash the entire prayer of the 4th respondent.
Filing Reason
Appellants were unsuccessful respondents in the writ petition and challenged the Single Judge's order.
Previous Decisions
Learned Single Judge passed order dated 18.04.2023 in W.P. No. 12322/2014.
Issues
Whether the appeal should be dismissed for non-prosecution due to absence of appellants.
Submissions/Arguments
No submissions were made as the appellants were absent.
Ratio Decidendi
The appeal was dismissed for non-prosecution as the appellants failed to appear when the matter was called. The court found no merit in the appeal.
Judgment Excerpts
The unsuccessful respondents in W.P. No.12322/2014 have preferred this intra-court appeal for calling in question a learned Single Judge's order dated 18.04.2023.
When the matter is called, the appellants are absent and there is no representation. Hence, the appeal is dismissed for non-prosecution.
Procedural History
The writ petition W.P. No. 12322/2014 was disposed of by the learned Single Judge on 18.04.2023. The respondents in that petition (appellants herein) filed this writ appeal under Section 4 of the Karnataka High Court Act, 1961. The appeal came up for preliminary hearing on 20.09.2023 and was dismissed for non-prosecution.
Acts & Sections
- Karnataka High Court Act, 1961: Section 4
