Mahendra Sharma vs. Union Of INDIA Through The Secretary Of Central Goods And Services Tax And Central Excise
Held
The Court granted the petitioner's request to withdraw the writ petitions. The Court allowed the petitioner the liberty to avail the Amnesty Scheme notified under Section 128(A) of the CGST Act, 2017. Consequently, the writ petitions were disposed of in terms of this liberty. The Court's decision is based on the petitioner's expressed intention to pursue the Amnesty Scheme as a means to resolve their GST-related issues, rather than continuing with the litigation before the High Court. No specific findings on the merits of the original dispute were made, as the petitions were withdrawn.
Facts
The petitioner, M/s. Ankur Biochem Pvt. Ltd., and its director, Mahendra Sharma, filed two writ petitions before the Jharkhand High Court. The petitions challenged actions or orders passed by various GST authorities, including the Additional Commissioner and the Commissioner (Appeals). The specific tax periods and the exact nature of the dispute, including the amount in dispute, are not detailed in the judgment. The procedural history leading to the filing of these writ petitions is also not elaborated upon.
Key Issues
1. Whether the petitioners are entitled to withdraw their writ petitions with liberty to avail the Amnesty Scheme notified under Section 128(A) of the CGST Act, 2017? Petitioner's Argument: The petitioner sought to withdraw the writ petitions to avail the benefit of the Amnesty Scheme introduced under Section 128(A) of the CGST Act, 2017. This implies the petitioner believed the scheme offered a better resolution or opportunity than pursuing the writ petitions. Revenue's Argument: The judgment does not record any specific argument from the revenue or state. The focus is on the petitioner's request for withdrawal and liberty.
Sections Cited
Section 128(A)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P(T) No. 1996 of 2023
--- M/S. Ankur Biochem Pvt. Ltd., a company incorporated udner the provision of Companies Act, 1956 having its office At-Tetulia More, Dubhi, Post.-Dhubhi, P.S. –Nirasa, Dist.-Dhanbad-828205, through its Director, Mahendra Sharma, S/o Late Chhagan Lal Sharma, aged about 66 years, R/o Shanty Niketan, Gujarati Bhawan, Asansol, 3, Raghunath Chowk P.O & P.S- Asansol, District-Burdhaman (West Bengal)
…. …. Petitioner
Versus
1) Union of India, through the Secretary of Central Goods and Services Tax & Central Excise, having its office at Central Secretariat Building, North Block, New Delhi, P.O & P.S North Block, District-New Delhi 2) Commissioner (Appeals), Central Goods & Services Tax & Central Excise, having his office at Grand Emerald Building, (2nd & 3rd Floor), Ashok Nagar, Kadru-Argora Main Road, Ranchi, P.O & P.S Ashok Nagar, District-Ranchi, Jharkhand. 3) The Additional Commissioner, Central Goods & Services Tax & Central Excise, Sub-Commissionerate, 8th Floor, Ozone Centre, Ashok Nagar, P.O & P.S A
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Reproduced from the public record of the Jharkhand High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.