Surendra Kumar Engineers And Builders vs. Commissioner, CGST, Audit-1

Held

The Court decided to allow the petitioner's prayer for withdrawal of the writ petition with liberty to file a statutory appeal before the Customs Excise and Service Tax Appellate Tribunal. The Court reasoned that this was a limited prayer made by the petitioner after some arguments. Consequently, the Court disposed of the present writ petition and pending applications. The Court also granted an extension of the limitation period for filing the statutory appeal by one week, effective from 28th September, 2020. No issues were expressly left undecided, as the Court granted the relief sought by the petitioner.

Facts

The petitioner, Surendra Kumar Engineers and Builders, filed a writ petition before the Delhi High Court challenging an order or action by the Commissioner, CGST, Audit-1. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history indicates that the matter was listed due to urgency and heard via video conferencing. After initial arguments, the petitioner sought to withdraw the writ petition to file a statutory appeal before the Customs Excise and Service Tax Appellate Tribunal.

Key Issues

1. Whether the petitioner should be granted liberty to file a statutory appeal before the Customs Excise and Service Tax Appellate Tribunal? 2. Whether the limitation period for filing the statutory appeal should be extended? The petitioner argued that they wished to withdraw the present writ petition to file a statutory appeal before the Customs Excise and Service Tax Appellate Tribunal. They specifically prayed for an extension of the limitation period, which was expiring on 28th September, 2020, by one week. The respondent, Commissioner, CGST, Audit-1, did not record any specific arguments against the petitioner's prayer in the judgment.