M/S Khandelia Oil And General Mills PVT LTD vs. Union Of INDIA
Held
The Court considered the submission made by the learned counsel for the petitioner. The petitioner stated that in view of Notification No. 53/2023 dated 02.11.2023, issued by the Ministry of Finance (Central Board of Indirect Taxes and Customs), they wished to withdraw the instant writ petition. Additionally, the petitioner sought liberty to prefer an appeal against the order passed by the Assistant Commissioner, Central Excise and Central Goods and Services Tax Division-H, Sri Ganganagar, under Section 107 of the CGST Act, 2017. The Court accepted the petitioner's request and accordingly dismissed the writ petition as withdrawn. The liberty sought by the petitioner to file an appeal under Section 107 of the CGST Act, 2017, was granted. The Court did not decide on the merits of the original order passed by the Assistant Commissioner.
Facts
The petitioner, M/s Khandelia Oil And General Mills Pvt Ltd, filed a writ petition before the Rajasthan High Court at Jodhpur. The petition was directed against an order passed by the Assistant Commissioner, Central Excise and Central Goods and Services Tax Division-H, Sri Ganganagar. The petitioner sought to withdraw the writ petition. This withdrawal was sought in light of Notification No. 53/2023 dated November 2, 2023, issued by the Ministry of Finance (Central Board of Indirect Taxes and Customs). The petitioner also requested liberty to file an appeal against the order of the Assistant Commissioner under Section 107 of the CGST Act, 2017.
Key Issues
1. Whether the petitioner is entitled to withdraw the writ petition in light of the issuance of Notification No. 53/2023 dated 02.11.2023? (Question of law) 2. Whether the petitioner should be granted liberty to prefer an appeal against the order passed by the Assistant Commissioner, Central Excise and Central Goods and Services Tax Division-H, Sri Ganganagar under Section 107 of the CGST Act, 2017? (Question of mixed law and fact) Petitioner's Arguments: The petitioner, through its learned counsel, submitted that in view of the aforementioned notification, it wished to withdraw the instant writ petition. Furthermore, the petitioner sought liberty to file an appeal against the order of the Assistant Commissioner under Section 107 of the CGST Act, 2017. Revenue's Arguments: No arguments were recorded for the respondents (Union of India and others).
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
[2023:RJ-JD:37985-DB] (1 of 2) [CW-17699/2023] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 17699/2023 M/s Khandelia Oil And General Mills Pvt Ltd, F-180183, Riico, Udh-Yog Vihar, Phase-I, Sriganganagar, Rajasthan - 335002 Through Its Authorized Signatory Sh. Ravinder Sharma Aged About 52 Years, S/o Sh. Bal Kishan Sharma, R/o 207 Green City, Panchkula Zirakpur Road, Dhakoli, Zirakpur, District Mohali. ----Petitioner Versus
Union Of India, Through Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi - 110001
Assistant Commissioner, Central Excise And Central Goods And Services Tax Division-H, Sri Ganganagar (Rajasthan).
Commissioner (Appeals), Central Excise And Central Goods And Services Tex, G 105, New Industrial Area, Jodhpur - 342003 ----Respondents For Petitioner(s) : Mr. Vikrant Kackria (through VC) For Respondent(s) : HON'BLE MR. JUSTICE VIJAY BISHNOI HON'BLE MR. JUSTICE MADAN GOPAL VYAS Order 06/11/2023 Learned counsel for the petitioner has submitted that in view of the notification No.53/2023 dated 2.11.2023 issued by the Ministry of Finance (Central Board of Indirect Taxes and Cus
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