M/S Bmw INDIA Financial Services PVT LTD vs. Union Of INDIA And Others
Facts
The petitioner, M/s BMW India Financial Services Pvt. Ltd., is challenging an order dated 06.02.2024, passed by the Additional Commissioner Central Tax under Section 73 of the Central Goods and Services Tax Act, 2017. The respondents are the Union of India and others. The petitioner had previously filed writ petitions (CWP-27034 and 27036-2023) assailing the show cause notices that preceded the impugned order, and a coordinate bench had directed the respondents not to take coercive steps. The present petition was filed due to the impugned order. The tax period(s) and the specific amount in dispute are not explicitly stated in the provided text.
Held
The Court noted the submission by the learned Senior Standing Counsel for the respondents that the impugned order is appealable under Section 107 of the Central Goods and Services Tax Act, 2017. Faced with this, the learned counsel for the petitioner sought permission to withdraw the petition to avail the remedy of appeal. The respondents' counsel stated that if an appeal, along with an application for interim relief, is filed complying with the mandatory requirements, the Appellate Authority shall take cognizance and deal with it in accordance with law. Consequently, the Court disposed of the petition in light of the statements made by both parties, allowing the petitioner to pursue the appellate remedy.
Key Issues
1. Whether the impugned order dated 06.02.2024, passed by the Additional Commissioner Central Tax under Section 73 of the Central Goods and Services Tax Act, 2017, is appealable under Section 107 of the Act. The petitioner's contention is that they wish to withdraw the present writ petition to avail the remedy of appeal. The respondents' contention is that the impugned order is appealable under Section 107 of the Act. The petitioner also relies on a previous order dated 01.12.2023, passed by a Coordinate Bench in CWP-27034 and 27036-2023, where respondents were directed not to take coercive steps against the petitioner in case of an adverse order, to support their request to file an appeal with interim relief.
Sections Cited
Section 73, Section 107
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CWP-2485-2025
Date of decision: 29.01.2025
M/s BMW India Financial Services Pvt. Ltd.
….Petitioner
Versus
Union of India and others
….Respondents
CORAM: HON'BLE MR. JUSTICE ARUN PALLI
HON'BLE MRS. JUSTICE SUDEEPTI SHARMA
Present: Mr. Rajat Bose, Advocate, for the petitioner.
****
ARUN PALLI, J. (Oral)
The petitioner (M/s BMW India Pvt. Ltd.) is aggrieved by an order dated 06.02.2024 (P-25), passed by the Additional Commissioner Central Tax, (respondent No.3), under Section 73 of the Central Goods and Services Tax Act, 2017 (the Act).
At the outset, Mr. Saurabh Goel, learned Senior Standing Counsel, for the respondent/CBIC, who is present upon being served with the advance copy of the petition, submits that the impugned order is appealable under Section 107 of the Act.
Faced with this, learned counsel for the petitioner submits that he be permitted to withdraw the petition, to enable the petitioner to avail the remedy of appeal (ibid). However, he has drawn our attention to the order dated 01.12.2023 (P-33), passed by
The judgment continues below.
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