Axis Energy Ventures INDIA PVT.LTD vs. The Appellate Joint Commissioner
Held
The Court allowed the Interlocutory Application (I.A. No. 1 of 2025), thereby permitting the petitioner to withdraw the Writ Petition. The withdrawal was granted with liberty to the petitioner to file an application for waiver of interest or penalty under Section 128-A of the CGST Act, 2017. Additionally, the petitioner was granted liberty to make a representation before the respondents concerning the deposit amount paid in compliance with the interim order dated April 19, 2021. The Writ Petition was consequently dismissed as withdrawn. No order as to costs was made. Any pending miscellaneous petitions were also closed.
Facts
The petitioner, Axis Energy Ventures India Pvt. Ltd., filed a Writ Petition (WP No. 8333/2021) before the Andhra Pradesh High Court. The petitioner subsequently filed I.A. No. 1 of 2025 seeking permission to withdraw the Writ Petition. The withdrawal was sought with liberty to file an application for waiver of interest or penalty under Section 128-A of the CGST Act, 2017, and to make a representation before the respondents regarding a deposit amount paid in compliance with an interim order dated April 19, 2021. The respondents are the Appellate Joint Commissioner and others.
Key Issues
1. Whether the petitioner should be permitted to withdraw the Writ Petition with liberty to pursue alternative remedies under Section 128-A of the CGST Act, 2017. Petitioner's Argument: The petitioner argued that they should be allowed to withdraw the writ petition to avail the statutory remedy of filing an application for waiver of interest or penalty under Section 128-A of the CGST Act, 2017. They also sought liberty to make representations regarding the deposit made pursuant to an interim order. Respondent's Argument: The judgment does not record any specific arguments from the respondent's side regarding the withdrawal application. The court proceeded to allow the withdrawal based on the petitioner's request.
Sections Cited
Section 128-A
AI-generated summary — verify with the full judgment below
APHC010145092021
IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3525] TUESDAY, THE FIRST DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE DR JUSTICE K MANMADHA RAO I.A.No.1 OF 2025 IN WRIT PETITION No.8333/2021 Between: Axis Energy Ventures India Pvt.ltd ...PETITIONER AND The Appellate Joint Commissioner and Others ...RESPONDENT(S) Counsel for the Petitioner:
N ASHWANI KUMAR Counsel for the Respondent(S):
ADDL ADVOCATE GENERAL II The Court made the following Order: (per Hon’ble Sri Justice R. Raghunandan Rao)
I.A.No.1 of 2025 has been filed by the petitioner and seeking to withdraw the Writ Petition with liberty to permit the petitioner to file an application for waiver of interest or penalty, under Section 128-A of the CGST Act, 2017 and for making a representation before the respondents in relation to the deposit amount paid in compliance of the interim order, dated 19.04.2021. 2
In the circumstances, the petitioner is permitted to withdraw this Writ Petition with liberty.
Accordingly, the I.A.No.1 of 2025 is allowed a
The judgment continues below.
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