Ramchand Company (Proprietor Ramchand Dayaram Sujnani) vs. Assistant Commissioner, Ghatak 6, Ahmedabad

Facts

The petitioner, Ramchand Company, through its proprietor Ramchand Dayaram Sujnani, filed a Special Civil Application before the High Court of Gujarat at Ahmedabad. The respondent was the Assistant Commissioner, Ghatak 6, Ahmedabad. The petitioner sought permission to withdraw the petition to raise all contentions before the appropriate authority and to avail the alternative remedy under Section 107 of the CGST Act, 2017. The High Court granted the permission to withdraw without entering into the merits of the matter.

Held

The Court held that the petitioner's request for withdrawal of the petition with liberty to raise all contentions before the appropriate authority and to avail the alternative remedy under Section 107 of the CGST Act, 2017, is granted. The petition was dismissed as withdrawn without entering into the merits of the case. The appropriate authority was directed to consider the period during which the present petition was pending while calculating the period of limitation for filing the appeal under Section 107. The petitioner was explicitly permitted to raise contentions regarding the breach of principles of natural justice.

Key Issues

1. Whether the petitioner should be permitted to withdraw the Special Civil Application with liberty to raise all contentions before the appropriate authority and avail the alternative remedy under Section 107 of the CGST Act, 2017? The petitioner argued for withdrawal to pursue the statutory remedy available under Section 107 of the CGST Act, 2017, and to raise all contentions, including breach of principles of natural justice, before the appropriate authority. The revenue or State did not record any arguments in the judgment.