Bharat Transport Corp. PVT. LTD. vs. Commissioner Of Delhi Goods And Services Tax

Held

The Court permitted the petitioner to withdraw the writ petition. It was held that if the petitioner files an appeal against the impugned order dated February 8, 2019, within 10 days from March 6, 2019, the designated officer (Appellate Authority) shall dispose of the appeal expeditiously. This disposal should occur within six weeks from the date of the order, after affording a proper hearing to both parties. The Court also noted that it was open for the petitioner to apply for a waiver from the requirement of full deposit, and in such an event, the appellate authority would pass an appropriate order after hearing the parties. The writ petition was dismissed as withdrawn with the liberty granted.

Facts

The petitioner, Bharat Transport Corp. Pvt. Ltd., filed a writ petition before the Delhi High Court challenging an order passed by an adjudicating and enforcement officer dated February 8, 2019. The respondent was the Commissioner of Delhi Goods and Services Tax. The petitioner sought to challenge this order. After some hearing, the petitioner's counsel informed the Court that they had instructions to withdraw the writ petition. The petitioner intended to approach the concerned Additional Commissioner, who functions as the Appellate Authority, to file an appeal against the impugned order.

Key Issues

1. Whether the petitioner should be permitted to withdraw the writ petition to pursue an appeal before the Appellate Authority? The petitioner argued that they wished to withdraw the writ petition to file an appeal with the Additional Commissioner, who is the designated Appellate Authority. They sought liberty to do so. The petitioner also indicated an intention to apply for a waiver of the requirement for full deposit of the disputed amount. The revenue or State did not present any arguments as the matter was resolved by the petitioner's decision to withdraw.