Sml Isuzu Limited vs. Union Of INDIA And Ors
Facts
The petitioner, SML ISUZU LIMITED, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The petitioner sought withdrawal of the writ petition. Learned counsel for the petitioner submitted that the grievance raised in the petition has been partially addressed by an amendment to Rule 164 of the Central Goods and Services Tax Rules and the issuance of a Circular dated March 27, 2025. The petitioner intends to avail the benefit of the Amnesty Scheme under Section 128A of the Central Goods and Services Tax Act. Therefore, the petitioner sought to withdraw the petition, requesting liberty to pursue remedies for periods not covered by the Amnesty Scheme. The respondents did not object to the withdrawal.
Held
The Court allowed the application for withdrawal of the writ petition. The Court noted the petitioner's submission that the amendment to Rule 164 of the Central Goods and Services Tax Rules and the Circular dated March 27, 2025, had partially addressed their grievances. Furthermore, the petitioner intended to avail the benefit of the Amnesty Scheme under Section 128A of the Central Goods and Services Tax Act. Consequently, the writ petition was dismissed as withdrawn. The Court granted liberty to the petitioner to avail remedies available in accordance with law for periods not covered under the Amnesty Scheme. No specific issues regarding the interpretation of GST provisions were decided, as the matter was disposed of on the basis of withdrawal.
Key Issues
1. Whether the petitioner should be permitted to withdraw the writ petition, given the partial redressal of grievances through amendment of Rule 164 of the Central Goods and Services Tax Rules and issuance of a Circular dated March 27, 2025, and the petitioner's 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 and the issuance of the Circular, and their intention to utilize the Amnesty Scheme, the writ petition should be allowed to be withdrawn. They requested liberty to pursue remedies for periods not covered by the Amnesty Scheme. Respondents' Argument: The respondents did not raise any objection to the petitioner's request for withdrawal.
Sections Cited
Rule 164, Section 128A
AI-generated summary — verify with the full judgment below
272-C IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
CM-8480-81-CWP-2025 in/and
CWP-5533-2025
Date of Decision: May 28, 2025
SML ISUZU 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-8480-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 and Services Tax Act, therefore, he seek
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