Devashis Baruah vs. The Union Of INDIA And 2 Ors.

Held

The Court accepted the submissions made by both parties. The petitioner was permitted to withdraw the writ petition with the liberty to approach the Court again if the cause of action still survived, meaning if the petitioner remained aggrieved by the decision of the GST authorities after their representation was considered. The GST authorities were directed to look into the representation submitted by the petitioner and pass an appropriate order in accordance with the law. The Court did not decide on the merits of the petitioner's underlying grievance, as the petition was closed based on the petitioner's request and the assurance from the revenue.

Facts

The petitioner, Devashis Baruah, filed a writ petition before the Gauhati High Court. The respondents were the Union of India, the Commissioner of Central Goods and Service Tax (CGST), and the Assistant Commissioner, CGST Division I, Guwahati. The petitioner had submitted a representation to the GST authorities. The petitioner's counsel stated that the petitioner would not press the petition at that stage, given the representation filed, but sought liberty to approach the court again if aggrieved by any decision. The GST Standing Counsel assured that the authorities would consider the representation and pass an appropriate order in accordance with the law.

Key Issues

1. Whether the petitioner should be permitted to withdraw the present writ petition with liberty to approach the Court again if aggrieved by any decision taken by the GST authorities? Petitioner's Argument: The petitioner, having filed a representation before the authorities, sought to withdraw the petition at this stage but requested liberty to re-approach the Court if the decision taken by the authorities was unsatisfactory. Revenue's Argument: The Standing Counsel for GST stated that the authorities would examine the petitioner's representation and pass a reasoned order as per the law. No specific arguments were made against the petitioner's request for liberty to approach the court again.