Global Agency VS General Manager South Western Railway Gm Office

Case Title

Global Agency VS General Manager South Western Railway Gm Office

Court

Karnataka High Court

Honorable Judges

Justice Vineet Kothari

Citation

2018 (02) GSTPanacea 10 HC Karnataka

W.P.NO. 48552 Of 2017

Judgement Date

20-February-2018

The court session began with the overruling of office objections, followed by noting the absence of any representative for the petitioner. After a thorough examination of the records, the court proceeded to discuss the content of the writ petition filed by M/s. Global Agency.

The petitioner, M/s. Global Agency, had presented several prayers within the writ petition. These included a request for a writ of Certiorari or any order or directive akin to it, aimed at restraining the.

In the absence of representation for the petitioner, M/s. Global Agency, the court proceeded to consider their writ petition. The petitioner sought relief through a writ of Certiorari or other appropriate directions against the respondent Railways. The primary prayers in the petition were to restrain the Railways from making false declarations arbitrarily and to compel them to reimburse any additional burden incurred due to the implementation of Goods and Services Tax (GST), which was not originally part of the contract’s terms.

Upon reviewing the records presented, the court found that the office objections raised earlier were overruled. The petition itself addressed concerns regarding alleged false declarations made by the Railways and sought redress for the unexpected financial burden resulting from the imposition of GST, which was not initially included in the contract terms.

Although no representative from M/s. Global Agency was present during the proceedings, the court took into account the merits of their petition. The prayer for relief centered on seeking judicial intervention to prevent arbitrary actions by the Railways and to ensure fair compensation for the additional financial obligations imposed by the GST implementation, which were not contemplated in the original contractual agreement.

In light of the petitioner’s assertions, the court proceeded to examine the case and consider the arguments presented. The writ petition highlighted concerns over potential unfair treatment and financial repercussions arising from the Railways’ actions, warranting judicial scrutiny and appropriate relief.

The court’s perusal of the petition and accompanying records indicated that the issues raised were substantive and warranted further consideration. Despite the absence of representation from the petitioner during the hearing, the court deemed it necessary to delve into the matter to ensure justice and fairness in resolving the grievances outlined in the petition.

In summary, the court acknowledged the petition filed by M/s. Global Agency, which sought remedies against alleged arbitrary actions and financial burdens resulting from the Railways’ conduct. While the petitioner was not physically present during the proceedings, the court proceeded to review the case diligently, recognizing the importance of addressing the concerns raised and providing appropriate relief where warranted.

In the legal matter at hand, office objections have been overruled, and although no representative is present for the petitioner, the court has examined the case records.

The writ petition has been filed by M/s. Global Agency, the petitioner-assessee, with specific prayers. Firstly, they seek a writ of Certiorari or a similar directive to restrain the Respondent Railways from making false declarations arbitrarily. Secondly, they request the court to direct the Railways to reimburse any additional financial burden resulting from the implementation of the Goods and Services Tax (GST), which was not part of the original contract. Additionally, they seek to restrain the GST authorities from enforcing any penalties until the writ petition is disposed of, in order to maintain the status quo ante of the contract.

Upon review, it appears that no cause of action has yet arisen for the petitioner-assessee in this matter. The petition seems premature as it has been filed preemptively against the Respondents, aiming to prevent any actions under the newly enacted GST law, which came into effect from July 1, 2017.

The court session began with the overruling of office objections, followed by the absence of any representation for the petitioner. Upon reviewing the records, the court delved into the details of the writ petition filed by M/s.Global Agency, the petitioner-assessee, outlining their prayers and concerns.

The petitioner sought relief through a writ of Certiorari or similar directives to restrain the Respondent Railways from making false declarations arbitrarily. They also requested the court to direct the Railways to reimburse any additional financial burdens incurred due to the implementation of the Goods and Services Tax (GST), which was not part of the original contract. Additionally, they urged the court to prevent GST authorities from enforcing penalties until the petition is resolved, aiming to maintain the status quo ante of the contract.

The court noted that no cause of action had yet arisen for the petitioner, rendering the petition premature. The petitioner’s action was based on a preemptive concern regarding potential actions by the Respondents under the newly enacted GST law, effective from July 1, 2017. Without an actual notice or order from the Respondents-Department causing harm or necessitating legal action, the petition was deemed premature and lacking in a substantive cause of action.

The court highlighted the principle that legal action must be based on tangible harm or injury resulting from specific actions by the opposing party. As no such actions had occurred at the time of filing, the petitioner’s concerns were deemed speculative and premature. Consequently, the court implied that the petition lacked merit in its current form.

In essence, the court’s assessment indicated that the petition was premature and lacked a substantive basis, given the absence of any actionable harm or injury at the time of filing. Therefore, the court suggested that the petitioner await the actual occurrence of harm or injury before seeking legal recourse.

In the matter before the court, office objections were overruled, and despite no representation from the petitioner, the record was thoroughly reviewed. The writ petition was filed by M/s.Global Agency, the petitioner-assessee, with specific prayers aimed at restraining the Respondent Railways from undertaking what they deemed as false declarations and seeking reimbursement for additional burdens due to the implementation of the Goods and Services Tax (GST), which was not part of the original contract.

The court observed that no cause of action had yet arisen for the petitioner-assessee in the matter. The petition seemed to have been filed prematurely, as it sought relief against actions that had not yet been taken under the newly enacted GST law, effective from July 1, 2017. The court emphasized that unless a specific action, notice, or order had been issued by the Respondents, the academic questions raised by the petitioner could not be addressed under Article 226 of the Constitution of India.

Given the premature nature of the petition, the court concluded that it lacked a proper cause of action. Therefore, the petition was deemed premature and liable to be dismissed. Consequently, the court dismissed the writ petition. A copy of the order was directed to be sent to both parties involved in the case.

In summary, the court found that the petitioner’s grievances were premature and dismissed the petition accordingly, emphasizing the necessity for a valid cause of action for relief to be granted under constitutional provisions.

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