Gravita INDIA Limited vs. Additional Commissionercommon Adjudicating Authority, CGST Commissionerate, Chandigarh And Others
Original PDF →Facts
The petitioner, Gravita India Limited, filed a writ petition before the Punjab and Haryana High Court. The petitioner sought to withdraw the petition with liberty to avail the remedy of appeal available 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 respondents were the Additional Commissioner, Common Adjudicating Authority, CGST, and others. The amount in dispute and the specific tax period(s) are not recorded in the judgment. The procedural history involves the filing of the writ petition and the subsequent request to withdraw it to pursue the appellate remedy.
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, and 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. The Commissioner (Appeals) is to afford an opportunity of hearing to all concerned and decide the appeal preferably within a period of two months from the date of its filing. The Court's reasoning was based on the petitioner's expressed apprehension regarding delay in the final decision of the appeal, and the court sought to allay this apprehension by setting a timeline for the appellate authority's decision. The ratio decidendi is that High Courts can permit withdrawal of writ petitions to pursue statutory remedies, and can direct expeditious disposal of such remedies.
Key Issues
1. Whether the petitioner should be granted liberty to withdraw the present writ petition to avail the remedy of appeal under Section 107(1) of the Central Goods and Services Tax Act, 2017, and Rule 108 of the Central Goods and Services Tax Rules, 2017? Petitioner's Contention: The petitioner, through its learned counsel, sought to withdraw the writ petition and requested liberty to pursue the appellate remedy available under the GST Act and Rules. Revenue's Contention: The judgment does not record any specific contention from the revenue or state. However, the court granted the petitioner's request, indicating no objection or that the court proceeded based on the petitioner's submission.
Sections Cited
Section 107(1), Rule 108
AI-generated summary — verify with the full judgment below
IN TH
Gravita India L 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.158
HE HIGH COURT OF PUNJAB CHANDIGARH CWP-17630 Date of Dec
imited
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 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.