Supreme Engineering LTD. Thr Its Authorized Signatory vs. Union Of INDIA Thr The Secretary And Ors

Facts

The Petitioner, Supreme Engineering Limited, filed a Writ Petition before the Bombay High Court. The Petitioner stated its intention to avail the Amnesty Scheme under Section 16(5) of the Central Goods and Services Tax Act, 2017. Consequently, the Petitioner expressed a wish to withdraw the Writ Petition. The Respondents are the Union of India and others, including the State.

Held

The Court noted the statement made by the learned Advocate for the Petitioner that the Petitioner intended to avail the Amnesty Scheme under Section 16(5) of the Central Goods and Services Tax Act, 2017. Based on this statement and the Petitioner's wish to withdraw the Writ Petition, the Court dismissed the Writ Petition as withdrawn. No order as to costs was made. The primary issue was the Petitioner's request for withdrawal, which was granted by the Court.

Key Issues

1. Whether the Petitioner is entitled to withdraw the Writ Petition in light of its intention to avail the Amnesty Scheme under Section 16(5) of the Central Goods and Services Tax Act, 2017? Petitioner's Contention: The Petitioner stated its wish to withdraw the Writ Petition to avail the Amnesty Scheme under Section 16(5) of the CGST Act, 2017. Revenue/State's Contention: No specific contention is recorded for the Revenue or State regarding the withdrawal of the petition. The judgment focuses on the Petitioner's statement and the subsequent dismissal.