Writ Petition Withdrawn with Liberty to Approach Tribunal Upon Constitution
Issue: Whether an assessee can withdraw a writ petition challenging a GST matter with the liberty to file an appeal before the Appellate Tribunal once it is constituted.
Facts:
- The assessee filed a writ petition in the High Court.
- The revenue informed the court that the GST Appellate Tribunal was expected to be constituted soon.
- The assessee sought to withdraw the writ petition with the liberty to pursue their remedy before the Tribunal once it is functional.
Decision:
- The court allowed the assessee to withdraw the writ petition with the liberty to approach the Appellate Tribunal once it is constituted.
Key Takeaways:
- This case highlights the procedural challenges faced by taxpayers due to the delay in constituting the GST Appellate Tribunal.
- The court’s decision to allow withdrawal with liberty provides flexibility to the assessee, enabling them to pursue their remedy through the appropriate channel once it becomes available.
- This approach balances the need for timely resolution of tax disputes with the practical constraints caused by the absence of a dedicated appellate tribunal.
HIGH COURT OF PATNA
Amazing India Contractors (P.) ltd.
v.
State of Bihar
Rajeev Ranjan Prasad and Ramesh chand Malviya, JJ.
Civil Writ Jurisdiction Case No.14634 of 2024
JANUARY 23, 2025
Ms. Archana Sinha @ Archana Shahi, Adv. for the Petitioner. Vikash Kumar, Standing Counsel 11, for the Respondent.,
ORDER
Rajeev Ranjan Prasad J. – Heard Ms. Archana Sinha, learned counsel for the petitioner and Mr. Vikash Kumar, learned Standing Counsel-11 for the State.
2. At the outset, Mr. Vikash Kumar, learned Standing Counsel-11 for the State informed this Court that the G.S.T Tribunal is likely to be constituted very soon and it is expected that notifications in this regard would be issued within a short period.
3. After some arguments, learned counsel for the petitioner seeks permission to withdraw this writ application with liberty to seek remedy before the Competent Authority, in terms of the circular issued by the Government of India bearing 237/31/2024-GST dated 15th October, 2024 as also on the strength of a judgment of this Court passed in C.W.J.C No. 13158 of 2024 (M/s Platinum Ispat Industries Pvt. Ltd v. The Union of India & Ors.)
4. Learned Standing Counsel for the State submits that in such circumstance all contentions will be left open to the parties.
5. This writ application is permitted to be withdrawn with liberty as prayed for. All contentions are left open to the parties.