Carbon Resources (P) LTD. vs. The State Of Bihar

Held

The Court permitted the petitioner to withdraw the writ petition. The Court made no observations on the merits of the case. The withdrawal was granted with the liberty reserved for the petitioner to avail the benefits of the amnesty scheme under Section 128A of the Central Goods and Services Tax Act, 2017, and the Bihar Goods and Services Tax Act, 2017, on the terms stipulated by the scheme. The ratio decidendi is that a party can withdraw a writ petition to pursue remedies available under a subsequent amnesty scheme, provided the scheme's terms are met, and the court does not delve into the merits of the underlying dispute at the time of withdrawal.

Facts

The petitioner, Carbon Resources (P) Ltd., filed a writ petition before the Patna High Court. The petitioner sought to withdraw the writ petition. The reason for withdrawal was the petitioner's intention to approach the relevant authority under the amnesty scheme, which was introduced through Section 128A of the Central Goods and Services Tax Act, 2017, and the Bihar Goods and Services Tax Act, 2017. The respondents were the State of Bihar through the Principal Secretary cum Commissioner, Department of State Taxes, and the Joint Commissioner of State Taxes, Begusarai Division.

Key Issues

1. Whether the petitioner is permitted to withdraw the writ petition to avail the benefits of the amnesty scheme introduced under Section 128A of the CGST Act and the Bihar GST Act? Petitioner's Argument: The petitioner, through their counsel, submitted that they intended to approach the authority under the newly introduced amnesty scheme. They therefore sought permission to withdraw the writ petition. Revenue's Argument: The judgment does not record any specific argument from the revenue's side regarding the withdrawal of the petition. However, the court's order indicates that the withdrawal was permitted with liberty to avail the scheme.