Bubun Dey vs. The Deputy Commissioner Of State Tax Shibpur Charge And Ors

Facts

The petitioner, Bubun Dey, filed a writ petition before the High Court challenging the cancellation of his GST registration by the Deputy Commissioner of State Tax, Shibpur Charge. The petitioner subsequently informed the Court that he no longer wished to pursue the writ petition. Instead, he intended to approach the respondent authority to avail the benefit of Notification No. 3/2023-Central Tax, dated March 31, 2023, which pertains to certain GST-related benefits. The State was represented by the learned Government Pleader and other advocates.

Held

The Court considered the submission of the petitioner that he did not want to proceed with the writ petition and instead wished to approach the respondent authority to avail the benefit of Notification No. 3/2023-Central Tax (G.S.R. 246(E)/F. No. CBIC-20013/1/2023-GST) dated 31.3.2023. The Court disposed of the writ petition by granting liberty to the petitioner to approach the respondent authority concerned for availing the benefit of the aforesaid notification, provided it is applicable to his case. The Court did not delve into the merits of the cancellation of registration or the applicability of the notification itself, focusing solely on the petitioner's expressed intent to pursue that alternative remedy.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition to pursue remedies under Notification No. 3/2023-Central Tax, dated 31.3.2023, concerning the cancellation of GST registration? Petitioner's Argument: The petitioner argued that he did not wish to proceed with the writ petition and instead wanted to approach the respondent authority to avail the benefits of the specified notification, implying it might offer a resolution or a path to rectify the situation regarding his cancelled registration. Revenue's Argument: The judgment does not record any specific arguments made by the State or the respondent authority regarding the petitioner's request to withdraw and pursue the notification. The State was represented by counsel, but their contentions on this specific point are not detailed in the provided text.