Raakesh Rajendrakumar Agarwaal vs. Union Of INDIA Throu. Revenue Sec Dept Of Revenue And Ors
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The Petitioner, Raakesh Rajendrakumar Agarwaal, filed a Writ Petition before the Bombay High Court challenging an order dated February 4, 2025. This order demanded payment of approximately Rs. 5.4 Crores towards GST and penalty. The Petitioner's counsel informed the Court that the Petitioner intended to avail the alternate remedy of filing an appeal under Section 107 of the CGST Act, 2017. Consequently, the Petitioner sought permission to withdraw the Writ Petition and requested a stay on coercive action until the appeal was filed. The Respondents opposed the grant of any stay.
Held
The Court allowed the Petitioner to withdraw the Writ Petition. The Petitioner was granted liberty to avail the alternate remedy of appeal under Section 107 of the CGST Act, 2017, and was directed to file the appeal within two weeks from the date of the order. Furthermore, the Court directed that no coercive action would be taken against the Petitioner pursuant to the impugned order dated February 4, 2025, until the appeal was filed. This decision was made considering the peculiar facts and circumstances of the case. The Writ Petition was disposed of as withdrawn, with no order as to costs. Any pending applications were also disposed of as nothing survived.
Key Issues
1. Whether the Petitioner should be permitted to withdraw the Writ Petition to avail the alternate remedy of appeal under Section 107 of the CGST Act, 2017? Petitioner's Argument: The Petitioner argued that they wished to pursue the statutory appeal mechanism and therefore sought to withdraw the present writ petition. They also contended that coercive action should be stayed pending the filing of their appeal. Revenue's Argument: The Respondents opposed the grant of any stay on the impugned order, indicating their stance against delaying the recovery of dues.
Sections Cited
Section 107, CGST Act, 2017
AI-generated summary — verify with the full judgment below
wp.6230.2025.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURI ICTION WRIT PETITION NO.6230 OF 2025 Raakesh Rajendrakumar Agarwaal .. Petitioner Versus Union of India & Ors. .. Respondents WITH INTERIM APPLICATION (ST) NO.16518 OF 2025 IN WRIT PETITION NO.6230 OF 2025 Raakesh Rajendrakumar Agarwaal .. Applicant Versus Union of India & Ors. .. Respondents Mr. Zal Andhyarujina, senior advocate a/w J. G. Aradwad (Reddy), Amol Mhatre, Maithili Parekh, Ashwini Jadhav i/b Abhijit Patil, Advocates for the Petitioner. Mr.Siddharth
Chandrashekhar
a/w
Harshal Shingnapurkar, Soutrik Kar, Ritik Gupta, Advocates for Respondents.
CORAM : B. P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ. DATE : MAY 09, 2025 MAY 09, 2025 Utkarsh UTKARSH KAKASAHEB BHALERAO UTKARSH KAKASAHEB BHALERAO Date: 2025.05.09 18:44:45 +0530
wp.6230.2025.doc
P. C.
The above Writ Petition is filed to quash and set aside the impugned order dated 4th February 2025. By the impugned order the Petitioner has been asked to pay approximately Rs.5.4 Crores by way of GST as well as penalty.
Mr.Andhyarujina, the learned senior counsel appearing on behalf of the Petitioner, submitted that the Petitioner would like to avail of the alternate remedy of Appeal under Section 107 of the CGST Act, 2017 to challenge the aforesaid order. He, therefore sought leave to withdraw the above Writ Petition. He, however, submitted that the Petitioner apprehends that coercive action may be taken against the Petitioner, and therefore, till the filing of the Appeal, effect and implementation of the impugned order be stayed.
Mr.Chandrashekhar, the learned counsel appearing on behalf of the Respondents, has opposed the grant of any stay to the Petitioner in relation to the impugned order dated 4th February 2025. MAY 09, 2025 Utkarsh
wp.6230.2025.doc
Having heard Mr.Andhyarujina, we allow the Petitioner to withdraw the above Petition with liberty to avail of the alternate remedy of Appeal as contemplated under Section 107 of the CGST Act, 2017. The aforesaid Appeal shall be filed within a period of 2 weeks from today.
We direct that in the peculiar facts and circumstances of the present case, till the Appeal is filed, no coercive action will be taken against the Petitioner pursuant to the impugned order dated 4th February 2025. 6. The Writ Petition is accordingly disposed of as withdrawn. However, there shall be no order as to costs.
In view of the disposal of the above Writ Petition, nothing survives in any pending Applications filed therein and the same are also disposed of accordingly.
This order will be Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order. [FIRDOSH P. POONIWALLA, J.] [B. P. COLABAWALLA, J.] MAY 09, 2025 Utkarsh
Reproduced from the public record of the Bombay High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.