Trophic Wellness Private Limited vs. Commissioner Of State Taxes (GST) And Ors

Facts

The Petitioner, M/s. Trophic Wellness Pvt. Ltd., filed a Writ Petition before the Bombay High Court. The Petitioner's advocate informed the Court that they had instructions to withdraw the petition. This withdrawal was sought because the Petitioner intended to avail the GST Amnesty Scheme, which is provided for under Section 128A of the Central Goods and Services Tax Act, 2017. A condition for availing this amnesty scheme is the withdrawal of all pending appeals and writs. Therefore, the Petitioner requested to withdraw the present Writ Petition.

Held

The Court allowed the Petitioner's request to withdraw the Writ Petition. The Court noted the Petitioner's statement that they intended to opt for the GST Amnesty Scheme under Section 128A of the Central Goods and Services Tax Act, 2017. The Court acknowledged that a condition for availing this scheme is the withdrawal of all pending appeals and writs. Consequently, based on the Petitioner's submission and request, the Court dismissed the Writ Petition as withdrawn. No order as to costs was made. The operative direction was the dismissal of the petition.

Key Issues

1. Whether the Petitioner is entitled to withdraw the Writ Petition to avail the GST Amnesty Scheme under Section 128A of the Central Goods and Services Tax Act, 2017, given that a condition for the scheme is the withdrawal of pending appeals/writs? Petitioner's Argument: The Petitioner argued that they wish to withdraw the Writ Petition as they intend to opt for the GST Amnesty Scheme. They stated that one of the prerequisites for availing this scheme is the withdrawal of all pending appeals and writs, and thus, they seek permission to withdraw the present petition. Revenue's Argument: The judgment does not record any specific arguments made by the Respondents (Commissioner of State Taxes and Ors.).