The Designated Committee Sabkavishwas Legacy Disputes Resolution Scheme, 2019 vs. M/S.Gt Holidays Private LTD.

Held

The Court noted that the learned counsel for the appellants had been instructed to withdraw the writ appeal and had submitted a letter to that effect. Based on this submission, the Court held that the writ appeal should be dismissed as withdrawn. There were no specific findings on any substantive GST issues as the appeal was withdrawn by the appellants themselves. The operative direction was to dismiss the writ appeal as withdrawn and close the connected civil miscellaneous petition. No issues were expressly left undecided, as the matter was disposed of on the procedural aspect of withdrawal.

Facts

The appellants, the Designated Committee and the Commissioner of GST & Central Excise, Madurai CGST Commissionerate, filed a writ appeal challenging an order dated 12.10.2020 passed in W.P.(MD).No.11018 of 2020. The respondent is M/s.GT Holidays Private Limited. The appellants' counsel informed the Court that they had instructions to withdraw the writ appeal and submitted a letter to that effect. Consequently, the Court proceeded to dismiss the writ appeal as withdrawn.

Key Issues

1. Whether the writ appeal filed by the appellants is to be dismissed as withdrawn? Petitioner's Argument: The learned counsel for the appellants submitted that he had instructions to withdraw the writ appeal and had submitted a letter for this purpose. Revenue's Argument: No argument was recorded for the respondent (Revenue/State).