Riadi Steels LLP vs. State Of U.P. And Another

Court No. - 3 Case :- WRIT TAX No. - 665 of 2022 Petitioner :- Riadi Steels Llp Respondent :- State of U.P. and Another Counsel for Petitioner :- Prashant Sharma,Sr. Advocate Counsel for Respondent :- C.S.C.

Hon'ble Surya Prakash Kesarwani,J.

Hon'ble Jayant Banerji,J.

Heard Sri M. Bose, learned Senior Advocate, assisted by Sri Prashant Sharma, Advocate through Video Conferencing, learned counsel for the petitioner and Sri B.P.

Singh Kachhawah, learned Standing Counsel for the State-respondents.

Learned counsel for the State-respondents states on instructions that order dated 13.04.2022 under Section 129 (3) of CGST Act, 2017 read with Section 20 of IGST Act, 2017 had already been passed, which is not under challenged in the present writ petition. It is further submitted by the learned Standing Counsel that the order dated 13.04.2022 is appealable under Section 107 of CGST Act, 2017.

Learned counsel for the petitioner now states that petitioner wants to withdraw this writ petition to challenge the order dated 13.04.2022 in Appeal before the appellate authority.

In view of the aforesaid and without expressing any opinion on merits of the case of the petitioner, this writ petition is dismissed as withdrawn with liberty to petitioner to avail remedy of appeal under Section 107 of CGST Act, 2017 read with Section 20 of IGST Act, 2017. It is expected that if the petitioner files an appeal before the appellate authority within ten days from today alongwith a certified copy of this order, the appellate authority shall make all endeavour to decide the appeal very expeditiously and in accordance with law, after affording reasonable opportunity of hearing to him.

Order Date :- 20.5.2022 T.S. SINGH Date: 2022.05.24 09:53:24 IST Reason: Location: High Court of Judicature at Allahabad