Mp Sons Trading Private Limited vs. Senior Joint Commissioner Of Revenue, GST Appellate Authority And Ors.

Facts

The petitioner, MP Sons Trading Private Limited, filed a writ petition before the High Court at Calcutta. The respondent was the Senior Joint Commissioner of Revenue, GST, Appellate Authority & Ors. The petitioner's counsel submitted that the client no longer wished to proceed with the writ petition. However, the petitioner also indicated that since the Appellate Tribunal has been constituted and is functional, they wished to transfer the writ petition to the Appellate Tribunal. The petitioner sought four weeks' time to prefer an appeal before the GSTAT Kolkata under Section 112 of the CGST Act, 2017/WBGST Act, 2017, and requested that the period during which the petition was pending be excluded for computing the limitation period.

Held

The Court noted the petitioner's submission that they do not intend to proceed with the writ petition further. Consequently, the Court ordered that the writ petition, along with any pending applications, be dismissed as withdrawn. The Court also took on record the written instruction given by the petitioner to their advocate. Furthermore, the Court observed the petitioner's request to transfer the writ petition to the Appellate Tribunal, which is now functional. The Court granted the petitioner four weeks' time to prefer an appeal before the GSTAT Kolkata under Section 112 of the CGST Act, 2017/WBGST Act, 2017. The Court also directed that the period during which the writ petition was pending be excluded for computing the limitation period for filing the appeal before the GSTAT. The writ petition was disposed of with these observations.

Key Issues

1. Whether the writ petition should be dismissed as withdrawn, given the petitioner's submission that they do not intend to proceed further with it. This issue turns on the petitioner's right to withdraw their case. 2. Whether the writ petition should be transferred to the Appellate Tribunal, and if so, whether the petitioner should be granted four weeks' time to file an appeal before the GSTAT Kolkata under Section 112 of the CGST Act, 2017/WBGST Act, 2017. This issue concerns the procedural recourse available to the petitioner in light of the Appellate Tribunal's establishment and the exclusion of the pending period for limitation. Petitioner's arguments: The petitioner argued that the writ petition should be transferred to the Appellate Tribunal, as it is now functional. They sought time to file an appeal before the GSTAT Kolkata and requested exclusion of the period the writ petition was pending for limitation purposes. Revenue/State's arguments: The judgment records no specific arguments from the State/Revenue regarding the transfer or the petitioner's request for time and exclusion of limitation.