Kutumbh Care PVT LTD vs. The Chief Commissioner Hgst And Anr
Held
The Court allowed the petitioner's prayer to withdraw the petition. The petition was dismissed as withdrawn with liberty to pursue alternate remedies.
Facts
The petitioner challenged a notice issued by the respondent for initiation of recovery proceedings under various GST Acts. The petitioner's counsel sought permission to withdraw the petition.
Key Issues
The primary issue was the challenge to the notice for recovery proceedings. The petitioner chose to withdraw the petition instead of pursuing the legal challenge.
Sections Cited
Section 79, Section 15
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 113
CWP-22096-2021(O&M) Decided on : November 02, 2021 CORAM: HON'BLE MR. JUSTICE AJAY TEWARI
HON'BLE MR. JUSTICE PANKAJ JAIN Present: Mr. Sanjiv Kumar Aggarwal, Advocate for the petitioner. ` **** AJAY TEWARI, J.(Oral)
By this petition the petitioner has challenged the notice dated 18.10.2021 (Annexure P-1) issued by the respondent under Section 79 of Haryana Goods and Service Tax Act, 2017 (`the HGST Act') & Central Goods and Service Tax Act, 2017 ('the CGST Act') read with sub-section 12 of Section 15 of HGST Act, 2017 read with Section 20 of Integrated Goods and Services Tax, 2017 ('the IGST Act') read with The GST (Compensation to States) Act, 2017 for initiation of recovery proceedings against him.
After arguing for some time, learned counsel for the petitioner prays for permission to withdraw the present petition with liberty to take alternate remedy available as per law.
Allowed as prayed for. The petition stands dismissed as withdrawn with the aforesaid libert
The judgment continues below.
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