Roopak Vashisth vs. Union Of INDIA And 2 Others
Facts
The petitioner, Roopak Vashisth, challenged an order dated 12.4.2023 passed by the Commissioner, CGST, Ghaziabad. This order rejected the petitioner's objection filed under Section 159(5) of the CGST Tax Rules against the provisional attachment of his bank account. The petitioner acknowledged that an appeal against the impugned order was available under Section 107 of the CGST Act, 2017. The petitioner sought permission to withdraw the writ petition to avail the appellate remedy. He further requested a direction to the appellate authority to decide the appeal on merits, overlooking the potential issue of limitation, as the appeal would likely be time-barred.
Held
The Court permitted the petitioner to withdraw the writ petition. It was held that if the petitioner files an appeal within two weeks from the date of the order, the appellate authority shall decide the appeal on its merits, ignoring the point of limitation. The Court explicitly stated that it had not expressed any opinion on the merits of the case and that the appellate authority would proceed in accordance with the law. The primary finding was that the petitioner should be allowed to pursue the statutory remedy, with the appellate authority being directed to consider the appeal on merits despite potential delay. No issue was expressly left undecided.
Key Issues
1. Whether the petitioner should be permitted to withdraw the writ petition with liberty to file an appeal under Section 107 of the CGST Act, 2017? 2. Whether the appellate authority should be directed to decide the petitioner's appeal on merits, ignoring the point of limitation, if filed within a specified period? Contentions of the Petitioner: The petitioner argued that he should be allowed to withdraw the writ petition to pursue the statutory remedy of appeal under Section 107 of the CGST Act, 2017. He contended that since the appeal would be time-barred, the appellate authority should be directed to decide the appeal on its merits, disregarding the limitation period. Contentions of the Respondent: The judgment records no specific arguments from the respondents regarding the petitioner's request for withdrawal or the direction to condone the limitation.
Sections Cited
Section 159(5), Section 107
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2023:AHC:152866-DB Chief Justice's Court Case :- WRIT TAX No. - 878 of 2023 Petitioner :- Roopak Vashisth Respondent :- Union Of India And 2 Others Counsel for Petitioner :- Ekansh Varma Counsel for Respondent :- A.S.G.I.,Gaurav Mahajan,Gopal Verma Hon'ble Pritinker Diwaker,Chief Justice Hon'ble Ashutosh Srivastava,J.
Heard learned counsel for the petitioner, Sri Gopal Verma, learned counsel for the respondent no. 1/Union of India and Sri Gaurav Mahajan, learned counsel for respondent nos. 2 & 3.
Challenge in this petition is to the order dated 12.4.2023 passed by the respondent no. 2/Commissioner, CGST, Ghaziabad whereby the objection filed by the petitioner under Section 159(5) of the CGST Tax Rules against the provisional attachment of his bank account has been rejected.
Admittedly, against the order impugned, an appeal lies under Section 107 of the CGST Act, 2017.
Counsel for the petitioner submits that the petitioner may be permitted to withdraw the writ petition with liberty to avail the remedy of appeal under Section 107 of the CGST Act, 2017. He further submits that as the petitioner's appeal would be time barred, the appellate authority be directed
The judgment continues below.
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