Abbhishek Tubes Limited Through Its Director Nipun Bhardwaj vs. Govt Of Nct Of Delhi Through Chief Secretary & Ors.
Facts
The petitioner, ABBHISHEK TUBES LIMITED, through its Director Nipun Bhardwaj, filed a writ petition before the Delhi High Court. The respondents included the Government of NCT of Delhi and other authorities. The petitioner sought to withdraw the petition with liberty to pursue appellate remedies. Specifically, the petitioner intended to challenge a notification issued under Section 168A of the Central Goods and Services Tax Act, 2017 (Notification No. 56/2023-Central Tax dated 28.12.2023), which extended the time for making an order under Section 79(9). The petition and accompanying applications were dismissed as withdrawn.
Held
The Court allowed the petitioner's request to withdraw the writ petition. The petition and all pending applications were dismissed as withdrawn. The Court granted the petitioner liberty to avail appellate remedies. Furthermore, the Court explicitly stated that if the petitioner prefers an appeal within fifteen days from the date of the order, it would be considered on its merits, uninfluenced by any question of delay. All rights and contentions of the parties were reserved. The specific merits of the challenge to Notification No. 56/2023-Central Tax were not adjudicated upon, as the matter was withdrawn.
Key Issues
1. Whether the petitioner should be granted liberty to withdraw the writ petition to avail appellate remedies, specifically concerning the challenge to Notification No. 56/2023-Central Tax dated 28.12.2023 issued under Section 168A of the Central Goods and Services Tax Act, 2017, which extended the time for making an order under Section 79(9). Petitioner's contention: The petitioner sought withdrawal of the petition with liberty to pursue appellate remedies, including challenging the aforementioned notification. The petitioner also sought to reserve the right to challenge this notification. Revenue/State's contention: The judgment records no specific argument from the revenue or state regarding the withdrawal or the petitioner's liberty to pursue appellate remedies. The court's order indicates a dismissal as withdrawn with liberty granted.
Sections Cited
Section 168A, Section 79(9)
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R % 31.07.2024
After some arguments, the learned counsel for the petitioner seeks to withdraw the present petition with liberty to avail the appellate remedies. He also reserves the right to challenge the Notification issued under Section 168A of the Central Goods and Services Tax Act, 2017 (Notification No.56/2023-Central Tax dated 28.12.2023) whereby the time for making an order under Section 79(9) was extended.
The present petition and all applications are dismissed as withdrawn with the aforesaid liberty.
In the event, the petitioner prefers an appeal within a period of fifteen days from date, the same would be considered on
The judgment continues below.
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