Gravita Metal Inc vs. Additional Commissioner, Common Adjudicating Authority, CGST Commissionerate, Chandigarh And Others
Original PDF →Facts
The petitioner, Gravita Metal Inc., filed a writ petition before the High Court of Punjab and Haryana seeking liberty to withdraw their appeal. The petitioner expressed apprehension regarding the delay in the final decision of their appeal. The respondents are the Additional Commissioner, Common Adjudicating Authority, CGST, and others. The petitioner sought to avail the remedy of appeal under Section 107(1) of the Central Goods and Services Tax Act, 2017, read with Rule 108 of the Central Goods and Services Tax Rules, 2017. The specific tax period and the amount in dispute are not recorded in the judgment.
Held
The Court allowed the petitioner's request to withdraw the writ petition with liberty to avail the remedy of appeal under Section 107(1) of the Central Goods and Services Tax Act, 2017, read with Rule 108 of the Central Goods and Services Tax Rules, 2017. The Court directed that if the appeal is preferred by the petitioner, it shall be decided by the Commissioner (Appeals), Central Goods and Services Tax, Chandigarh, after affording an opportunity of hearing to all concerned. The decision on the appeal should preferably be made within a period of two months from the date of its filing. The Court's reasoning was to address the petitioner's apprehension regarding the delay in the decision of their appeal. The ratio decidendi is that High Courts can grant liberty to withdraw writ petitions to pursue alternative statutory remedies, with directions for expeditious disposal by the appellate authority.
Key Issues
1. Whether the petitioner should be granted liberty to withdraw their appeal and pursue the remedy of appeal under Section 107(1) of the CGST Act, 2017, and Rule 108 of the CGST Rules, 2017? The petitioner argued that they sought liberty to withdraw the present writ petition to avail the remedy of appeal available to them. They expressed apprehension regarding the delay in the final decision of their appeal. The revenue or State did not record any specific arguments in the judgment.
Sections Cited
Section 107(1), Rule 108
AI-generated summary — verify with the full judgment below
IN TH
Gravita Metal In Additional Com
CORAM : H
H Present : M M M
fo
DEEPAK SIBA
L petition with lib under Section 1 Rule 108 of the 2. D
To petitioner with may be availed liberty has been the same shall Services Tax opportunity of h from the date of
July 01, 2025 vandana
Whether speaki Whether reporta Sr. No.157
HE HIGH COURT OF PUNJAB CHANDIGARH CWP- 17627 Date of Dec
nc.
Versus mmissioner, Common Adjudicating
HON’BLE MR. JUSTICE DEEPA HON’BLE MS. JUSTICE LAPITA Mr. Vinay Saraf, Advocate, Mr. Preet Agroa, Advocate and Mr. Sachit Katoch, Advocate, or the petitioner.
*** AL, J. (Oral)
earned counsel for the petitioner berty to the petitioner to avail the r 07 (1) of the Central Goods and S Central Goods and Services Tax R Dismissed as withdrawn with liberty o allay the apprehension express regard to delay in the final decisio d by the petitioner, we direct that n sought and got through this orde be decided by the Commissioner Commissionerate, Sector 17-C, hearing to all concerned, preferably f its filing, in accordance with law.
(DEEPA
JU (LAPIT
JU
ing/reasoned :
Yes/No able :
Yes/No AND HARYANA AT 7 of 2025 (O&M) cision : 01.07.2025 …Petitioner
g Authority, CGST and others …Respondents AK SIBAL A BANERJI seeks to withdraw the present remedy of appeal available to it ervices Tax Act, 2017 read with Rules, 2017. y as prayed for. sed by learned counsel for the on of the aforesaid appeal which t in case the appeal, for which er, is preferred by the petitioner, r (Appeals), Central Goods and , Chandigarh, after affording y within a period of two months
AK SIBAL) UDGE
A BANERJI) UDGE VANDANA 2025.07.04 16:50 I attest to the accuracy and integrity of this document
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.