M/S. Aadi Shakte Enterprises vs. Union Of INDIA

Held

The Court considered the submission made by the learned counsel for the petitioner seeking to withdraw the writ petition with liberty to file a fresh petition. The Court placed the submission of the learned counsel on record. Consequently, the Court dismissed the petition as withdrawn, while explicitly reserving liberty in favour of the petitioner to file a fresh petition. No specific findings were made on the merits of the notice issued under Section 79 of the CGST Act, as the petition was withdrawn before such adjudication.

Facts

The petitioner, M/s. Aadi Shakte Enterprises, a sole proprietorship, filed a writ petition before the Karnataka High Court. The petition challenged a notice dated October 21, 2022, issued by the Assistant Commissioner of Central Tax, Hospet Division (Respondent No. 2), under Section 79 of the CGST Act. The Union of India and the State Bank of India were also impleaded as respondents. The petitioner sought to quash the said notice. The matter was listed for orders before the Court.

Key Issues

The primary issue before the Court was whether the notice dated October 21, 2022, issued by the Assistant Commissioner of Central Tax under Section 79 of the CGST Act, was valid and liable to be quashed. The petitioner, through its learned counsel, sought leave to withdraw the petition with liberty to file a fresh one. The Court was to decide whether to grant this request and dispose of the petition accordingly. The petitioner's contention was to withdraw the petition. The respondents' arguments, if any, are not recorded in the judgment.