M/S Under The Sun vs. State Of Haryana And Others
Original PDF →Facts
The petitioner, M/s Under the Sun, filed a writ petition (CWP-8403-2022) before the Punjab and Haryana High Court. The petitioner sought to withdraw this petition. The reason for withdrawal was a notification issued by the Central Board of Indirect Taxes and Customs (CBIC) on July 5, 2022. This notification specified that the period from March 1, 2020, to February 28, 2022, would be excluded for the computation of the limitation period for filing refund applications under Sections 54 or 55 of the CGST Act. The petitioner intended to avail the benefit of this notification by filing an appropriate application.
Held
The Court permitted the petitioner, M/s Under the Sun, to withdraw the writ petition (CWP-8403-2022). The reasoning was based on the petitioner's submission that the CBIC notification dated 05.07.2022 had extended the period for filing refund applications by excluding the period from 01.03.2020 to 28.02.2022. This notification allowed the petitioner to file an appropriate application to avail the benefit of the extended limitation period. The Court found this reason sufficient for allowing the withdrawal. The operative direction was to dismiss the writ petition as withdrawn. No specific issue was left undecided, as the matter was resolved by the withdrawal.
Key Issues
1. Whether the petitioner should be permitted to withdraw the writ petition in light of the subsequent notification issued by the CBIC. The petitioner argued that the notification dated 05.07.2022, which excludes the period from 01.03.2020 to 28.02.2022 for the computation of limitation for filing refund applications under Sections 54 or 55 of the CGST Act, provides a new avenue for them to pursue their claim. Therefore, they sought to withdraw the present petition to file an appropriate application to avail the benefit of this notification. The respondents (The State of Haryana and others) did not record any specific arguments against the withdrawal.
Sections Cited
Section 54, Section 55
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CM-251-CWP-2023 in/and CWP-8403-2022
Date of decision: 12.01.2023 M/s Under the Sun ...Petitioner Vs. The State of Haryana and others ...Respondents CORAM: HON'BLE MS. JUSTICE RITU BAHRI HON'BLE MRS. JUSTICE MANISHA BATRA Present: Ms. Vidisha Swarup, Advocate, for Mr. Sandeep Goyal, Advocate, for the applicant-petitioner. *** Ritu Bahri, J. (oral) CM-251-CWP-2023 The application is for withdrawal of the petition i.e. CWP- 8403-2022. Learned counsel for the applicant-petitioner states that the Central Board of Indirect Taxes and Customs vide notification dated 05.07.2022 has specified that period from 01.03.2020 to 28.02.2022 shall be excluded for the computation of period of limitation for filing of refund application under Sections 54 or 55 of CGST Act. Keeping in view the above notification, learned counsel for the appellant-petitioner seeks to withdraw the present petition in order to avail the benefit by filing appropriate application. In view of the said fact, the present i.e. CWP-8403-2022 is taken up on today's board and permitted to be withdrawn. Misc. application stands allowed accordingly. CWP-8403-2022 Dismissed as withdrawn. (RITU BAHRI) JUDGE (MANISHA BATRA) 12.01.2023 JUDGE ajp Whether speaking/reasoned : Yes/No Whether reportable : Yes/No AJAY PRASHER 2023.01.16 16:01 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.