M/S Hindustan Construction Company Limited vs. Union Of INDIA And 4 Ors
Facts
The petitioner, M/s Hindustan Construction Company Limited, filed a writ petition before the Gauhati High Court. The respondents included the Union of India, the State of Assam, and various GST authorities. The specific tax period and the order or action under challenge are not detailed in the provided text. The procedural history indicates that the petitioner sought to withdraw the writ petition.
Held
The Court decided to allow the petitioner's request to withdraw the writ petition. The reasoning provided is that the petitioner wishes to pursue an application under the Amnesty Scheme, which is framed under Section 128A of the Central Goods and Services Tax Act, 2017. The Court's finding is that the withdrawal is permissible in light of this intention. The operative direction is that the writ petition is dismissed as withdrawn. No issues were expressly left undecided.
Key Issues
1. Whether the petitioner is permitted to withdraw the writ petition? This question arises from the petitioner's stated intention to file an application under the Amnesty Scheme. The petitioner, through their counsel, sought withdrawal. The respondents' stance on this specific issue is not explicitly recorded, though their counsel were present. The Amnesty Scheme is framed under Section 128A of the Central Goods and Services Tax Act, 2017.
Sections Cited
Section 128A
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THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/6826/2023 M/S HINDUSTAN CONSTRUCTION COMPANY LIMITED REP BY SACHIN KARKHANIS ADDRESS HAVING OFFICE AT 3RD FLOOR MONAL TOWER GS ROAD GUWAHATI KAMRUP METRO ASSAM 781006 VERSUS UNION OF INDIA AND 4 ORS THROUGH THE SECRETARY DEPTT OF REVENUE MINISTRY OF FINANCE NORTH BLOCK NEW DELHI 110001 2:THE STATE OF ASSAM THROUGH THE PRINCIPAL SECRETARY FINANCE DEPTT 3RD FLOOR CHIEF MINISTERS BLOCK JANATA BHAWAN DISPUR GUWAHATI 781006 3:CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS MINISTRY OF FINANCE NORTH BLOCK NEW DELHI 110001 4:ASSISTANT COMMISSIONER OF STATE TAX GUWAHATI UNIT C KAR BHAWAN GANESHGURI DISPUR GUWAHATI 781006 5:PRINCIPAL COMMISSIONER OF STATE TAX APEX OFFICE GST AUDIT CELL KAR BHAWAN DISPUR GUWAHATI Advocate for the Petitioner : MR. A M BARUAH, MR C GOGOI,MR G K DEKA,S RABHA Advocate for the Respondent : DY.S.G.I., SC, TAXES,SC, FINANCE DEPTT.,SC, FINANCE AND TAXATION
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