Writ Petition Dismissed; Assessee Granted Liberty to Apply for GST Amnesty Scheme 2024
Issue: Whether an assessee can withdraw a writ petition related to a tax demand under Section 73 of the CGST Act, 2017, with the liberty to apply for the GST Amnesty Scheme 2024.
Facts:
- The assessee had filed a writ petition challenging a tax demand under Section 73.
- The assessee sought to withdraw the petition with the liberty to apply for the GST Amnesty Scheme 2024.
- The respondent authority did not oppose the assessee’s prayer.
Decision:
- The court dismissed the writ petition as withdrawn.
- The court granted the assessee the liberty to apply for the GST Amnesty Scheme 2024.
Key Takeaways:
- This decision facilitates the assessee’s participation in the GST Amnesty Scheme 2024.
- It highlights the court’s willingness to allow assessees to utilize amnesty schemes for resolving tax disputes.
- The dismissal of the writ petition without prejudice allows the assessee to pursue the amnesty option without being hindered by the pending petition.
- This decision reflects a practical approach to tax dispute resolution, encouraging assessees to take advantage of available amnesty schemes.
HIGH COURT OF RAJASTHAN
Bhag Chand Jain
v.
Union of India
MANINDRA MOHAN SHRIVASTAVA, CJ.
and UMA SHANKER VYAS, J.
and UMA SHANKER VYAS, J.
D.B. Civil Writ Petition No. 13422 of 2024
FEBRUARY 5, 2025
Priyesh Kasliwal and P.K. Kasliwal for the Petitioner. Jay Upadhyay, Sandeep Taneja, AAG and Ms. Kinjal Surana for the Respondent.
ORDER
1. At the outset, learned counsel for the petitioner seeks to withdraw the petition with liberty to apply for GST AMNESTY Scheme, 2024.
2. Prayer is not opposed by the counsel for the respondents.
3. Accordingly, the instant petition is dismissed as withdrawn with liberty as prayed for.