Panasonic Life Solutions INDIA Private Limited vs. Union Of INDIA And Ors
Facts
The petitioner, Panasonic Life Solutions India Private Limited, filed a writ petition before the High Court of Punjab and Haryana. The petitioner sought withdrawal of the writ petition. The reason for withdrawal was the partial redressal of their grievance due to an amendment in Rule 164 of the Central Goods and Services Tax Rules and the issuance of a Circular dated March 27, 2025. The petitioner intended to avail the Amnesty Scheme under Section 128A of the Central Goods and Services Tax Act. For periods not covered by the Amnesty Scheme, the petitioner requested liberty to pursue available remedies. The respondents, Union of India and others, did not object to the withdrawal.
Held
The Court allowed the application for withdrawal of the writ petition. The Court noted that the petitioner's grievance was partially redressed by the amendment to Rule 164 of the Central Goods and Services Tax Rules and the issuance of a Circular dated March 27, 2025. The petitioner's intention to avail the Amnesty Scheme under Section 128A of the Central Goods and Services Tax Act was also a significant factor. Consequently, the writ petition was dismissed as withdrawn. The Court granted liberty to the petitioner to avail such remedies as may be available in accordance with law for periods not covered under the Amnesty Scheme. No specific issues regarding the interpretation of GST provisions were decided on merits, as the petition was withdrawn.
Key Issues
1. Whether the petitioner should be permitted to withdraw the writ petition in light of partial redressal of grievances and the intention to avail the Amnesty Scheme under Section 128A of the Central Goods and Services Tax Act? Petitioner's Argument: The petitioner argued that due to the amendment of Rule 164 of the Central Goods and Services Tax Rules and the issuance of a Circular dated March 27, 2025, their grievance has been partially addressed. They intend to benefit from the Amnesty Scheme under Section 128A of the CGST Act and therefore seek to withdraw the petition. They also requested liberty to pursue other remedies for periods not covered by the Amnesty Scheme. Revenue's Argument: The respondents did not raise any objection to the petitioner's request for withdrawal.
Sections Cited
Section 128A, Rule 164
AI-generated summary — verify with the full judgment below
272-b IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
CM-8484-85-CWP-2025 in/and
CWP-5512-2025
Date of Decision: May 28, 2025
PANASONIC LIFE SOLUTIONS INDIA PRIVATE LIMITED
.....Petitioner
Versus
UNION OF INDIA AND OTHERS
..... Respondents
CORAM:- HON'BLE MRS. JUSTICE LISA GILL
HON'BLE MRS. JUSTICE SUDEEPTI SHARMA
Present: Mr. Amrinder Singh, Advocate for the applicant-petitioner.
Mr. Viney Kumar, Advocate for the respondents.
**** LISA GILL, J.
Prayer in CM-8484-CWP-2025 is for withdrawal of this writ petition.
At request and with consent of learned counsel for parties, writ petition which is listed for 08.07.2025, is taken up for hearing today itself.
Learned counsel for petitioner submits that there is partial redressal of grievance raised by petitioner by way of amendment of Rule 164 of Central Goods and Services Tax Rules and issuance of Circular dated 27.03.2025. It is submitted that petitioner intends to seek benefit of Amnesty Scheme under Section 128A of Central Goods a
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