Parmanand And Sons Foods PVT. LTD vs. Union Of INDIA & Ors.
Held
The Court allowed the application filed by the petitioner for withdrawal of the writ petition. The Court noted that the petitioner's counsel stated that the issue in the writ petition pertained to the levy of interest on account of delayed filing of the GSTR 3B return, despite timely payment of tax. The petitioner intended to challenge Section 50 of the CGST Act, 2017, and Rule 88B of the CGST (Amendment) Rules, 2022. In light of the petitioner's prayer for withdrawal, the application was allowed and disposed of. Consequently, no further orders were required for the writ petition, and it was closed. The date fixed for hearing was also cancelled. The ratio decidendi is that a petitioner has the right to withdraw their petition if they choose to do so, especially when they intend to challenge the relevant provisions separately or have other reasons for withdrawal.
Facts
The petitioner, Pramanand and Sons Foods Pvt. Ltd., filed a writ petition challenging the levy of interest under the CGST Act, 2017. The petitioner contended that interest was levied solely due to a delay in filing the GSTR 3B return, despite the tax being paid on time. The petitioner intended to challenge Section 50 of the CGST Act, 2017, which was amended retrospectively, and Rule 88B of the CGST (Amendment) Rules, 2022. Subsequently, the petitioner filed an application seeking withdrawal of the writ petition.
Key Issues
1. Whether the petitioner is permitted to withdraw the writ petition (W.P.(C) 1953/2020)? Petitioner's Argument: The petitioner sought to withdraw the writ petition. The counsel stated that the issue in the petition concerned the levy of interest due to a delay in filing the GSTR 3B return, even though the tax was paid on time. The petitioner intended to challenge Section 50 of the CGST Act, 2017, and Rule 88B of the CGST (Amendment) Rules, 2022, and therefore sought to withdraw the present petition. Respondent's Argument: The judgment does not record any specific argument from the respondent regarding the withdrawal application.
Sections Cited
Section 50, Rule 88B
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Cause title — parties, addresses and appearances
O R D E R %
2022 [Physical Court hearing/ Hybrid hearing (as per request)] CM No.33703/2022
This is an application filed on behalf of the petitioner for withdrawal of the instant petition.
Learned counsel for the petitioner says that the issue in the writ petition concerns the levy of interest. It is stated that interest is levied only on account of the fact that although, tax was paid on time, there was a delay in filing the return (GSTR 3B).
It is the submission of counsel for the petitioner that Section 50 of CGST Act, 2017, which has been amended retrospectively and Rule 88B which has been inserted in CGST (Amendment) Rules, 2022, require to be W.P.(C) 1953/2020
The judgment continues below.
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