M/S C. S. Doshi vs. Union Of INDIA
Held
The Court granted the petitioner's request to withdraw the writ petition. The Court explicitly stated that the writ petition was disposed of as withdrawn without reflecting on the merits of the case. The Court also granted the liberty sought by the petitioner-firm to avail of the remedy under Section 35G of the CGST Act by filing an appeal in the High Court. The Court did not decide on the substantive issues related to the CESTAT orders or the applicability of Section 35G in terms of limitation, as the petition was withdrawn before any such adjudication.
Facts
The petitioner, M/s C. S. Doshi, filed a writ petition before the Rajasthan High Court at Jodhpur challenging orders passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The respondents, Union of India and the Commissioner of Central Goods and Service Tax, opposed the petition. The petitioner's counsel sought permission to convert the writ petition into an appeal under Section 35G of the CGST Act. The respondents objected, citing potential issues with limitation for filing such an appeal. Faced with this opposition, the petitioner's counsel then requested to withdraw the writ petition with liberty to file a fresh appeal under Section 35G.
Key Issues
1. Whether the petitioner can convert a writ petition challenging CESTAT orders into an appeal under Section 35G of the CGST Act, and if so, what are the implications regarding limitation? Petitioner's Argument: The petitioner initially sought to convert the writ petition into an appeal under Section 35G of the CGST Act. When this was opposed due to limitation concerns, the petitioner sought to withdraw the writ petition with liberty to file a fresh appeal under Section 35G. Revenue's Argument: The respondents opposed the conversion of the writ petition into an appeal under Section 35G, primarily on the grounds that there would be issues of limitation in filing such an appeal. The respondents did not explicitly argue on the merits of the CESTAT orders themselves, but rather on the procedural path for challenging them.
Sections Cited
Section 35G
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
Order 26/07/2024 This writ petition seeks to challenge the orders passed by CESTAT. However, in view of the provisions under section 35 G, Mr. Gaurav Shrimali, the learned counsel for the petitioner-firm is seeking permission of the Court to convert this writ petition into one under section 35 G of the CGST Act. This prayer is opposed by the learned counsels appearing for the respondents on the ground that there would be issues of limitation in filing the appeal under section 35 G.
Faced with these oppositions, Mr. Gaurav Shrimali, the learned coun
The judgment continues below.
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