Kutumbh Care PVT LTD vs. The Chief Commissioner Hgst And Anr

CWP/22096/2021HC Punjab and HaryanaGSTCNR PHHC01101649202102 November 2021Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE PANKAJ JAIN1 pages
AI SummaryDismissed

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 The petition was dismissed as withdrawn with liberty to pursue alternate remedies.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)

1.

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.

2.

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.

3.

Allowed as prayed for. The petition stands dismissed as withdrawn with the aforesaid libert

The judgment continues below.

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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.