M/S Bmw INDIA PVT LTD vs. Union Of INDIA And Others

Facts

The petitioner, M/s BMW India Pvt. Ltd., is challenging an order dated 14.02.2024, passed by the Additional Commissioner of Central Goods and Services Tax, respondent No.3, under Section 73 of the Central Goods and Services Tax Act, 2017. 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 if an adverse order was passed. The respondents' counsel submitted that the impugned order is appealable under Section 107 of the Act. The petitioner's counsel sought permission to withdraw the present petition to avail the appellate remedy, intending to file an appeal within a week with an application for interim relief.

Held

The Court acknowledged the submission by the respondents' counsel that the impugned order dated 14.02.2024, passed by the Additional Commissioner of Central Goods and Services Tax under Section 73 of the Central Goods and Services Tax Act, 2017, is appealable under Section 107 of the Act. In light of this, and faced with the respondents' statement, the petitioner's counsel sought permission to withdraw the present writ petition to avail the statutory remedy of appeal. The Court also noted the respondents' assurance that any appeal filed by the petitioner, along with an application for interim relief, would be considered by the Appellate Authority in accordance with law. Consequently, the Court permitted the withdrawal of the petition. The ratio decidendi is that when a statutory remedy of appeal is available and the respondents do not object to the petitioner availing it, and further assure that the appeal will be considered, the High Court may permit withdrawal of a writ petition to enable the petitioner to pursue the appellate route. No issue was expressly left undecided.

Key Issues

1. Whether the petitioner is entitled to withdraw the present writ petition to avail the statutory remedy of appeal under Section 107 of the Central Goods and Services Tax Act, 2017, given the pendency of prior writ petitions challenging the show cause notices that led to the impugned order? Petitioner's Contention: The petitioner argued that they should be permitted to withdraw the writ petition to pursue the appeal under Section 107 of the Act. They relied on a previous order by a Coordinate Bench in CWP-27034 and 27036-2023, where respondents were restrained from taking coercive steps against the petitioner in case of an adverse order. The petitioner intended to file the appeal within a week along with an application for interim relief. Revenue's Contention: The respondents, represented by learned Senior Standing Counsel, submitted that the impugned order is appealable under Section 107 of the Act. They further stated that if an appeal, along with an application for interim relief, is filed and complies with mandatory requirements, the Appellate Authority would consider it in accordance with law.