M/S Satyam Worldwide Express INDIA LTD. vs. Joint Commissioner, Central Goods And Service Tax, CGST, Delhi Audit-1 & Anr.
Facts
The petitioner, M/s Satyam Worldwide Express India Ltd., filed a writ petition before the Delhi High Court challenging a show cause notice dated April 21, 2022, issued by the Joint Commissioner, Central Goods and Service Tax, CGST, Delhi Audit-1. The show cause notice pertains to an unspecified tax period and an unspecified disputed amount. After initial arguments, the petitioner's counsel sought permission to withdraw the writ petition. The petitioner requested liberty to pursue a statutory remedy after the adjudication process concerning the show cause notice was completed.
Held
The Court held that the writ petition should be dismissed as withdrawn, with liberty granted to the petitioner to pursue the statutory remedy as prayed for. The reasoning is based on the petitioner's request to withdraw the petition and avail the statutory recourse after the adjudication of the show cause notice. The Court's decision to grant liberty implies that it found the petitioner's request to be in accordance with the law, allowing them to pursue the appropriate legal channel. The operative direction is the dismissal of the writ petition as withdrawn with liberty. No issues were expressly left undecided, as the matter was resolved by the petitioner's withdrawal.
Key Issues
1. Whether the petitioner should be granted liberty to withdraw the writ petition with the right to pursue a statutory remedy after adjudication of the show cause notice? Petitioner's Argument: The petitioner argued that it should be allowed to withdraw the writ petition and avail the statutory remedy available after the adjudication of the show cause notice. This implies a preference for the established departmental adjudication process over the writ jurisdiction at this stage. Revenue's Argument: The judgment does not record any specific argument from the revenue or state. However, by not objecting to the withdrawal and liberty sought by the petitioner, it can be inferred that the revenue did not oppose the petitioner's request.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2022 [Physical Hearing/Hybrid Hearing (as per request)]
The challenge in this writ petition is laid to the show cause notice dated 21.04.2022. 2. After some arguments, Mr Akhil Krishan Maggu, who appears on behalf of the petitioner, seeks leave to withdraw the writ petition with liberty to take recourse to a statutory remedy, after adjudication is carried out qua the aforementioned show cause notice.
The writ petition is, accordingly, dismissed as withdrawn, with liberty as prayed for, albeit as per law.
Consequently, pending applications shall stand closed.
RAJIV SHAKDHER, J
TARA VITASTA GA
The judgment continues below.
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