Supreme Engineering LTD. Thr Its Authorized Signatory vs. Union Of INDIA Thr The Secretary And Ors
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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on this statement and the Petitioner's wish to withdraw the Writ Petition, the Court dismissed the Writ Petition as withdrawn.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.
Sections Cited
Section 16(5)
AI-generated summary — verify with the full judgment below
p1.wp.15668.23.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURI ICTION WRIT PETITION NO. 15668 OF 2023 Supreme Engineering Limited .. Petitioner Versus Union of India & Ors .. Respondents Mr. Aman Mishra i/b UBR Legal, Advocates for the Petitioner.
CORAM: B. P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ. DATE: APRIL 4, 2025 P. C.
The above Praecipe has been moved for speaking to the minutes of the order dated 1st April 2025. 2. Having heard the learned counsel for the Petitioner, the following corrections shall be carried out:- “(a) In the appearance column, the following shall be substituted:- “Mr. Aman Mishra i/b UBR Legal, Advocates for the Petitioner.” APRIL 4, 2025 Aswale ANJALI TUSHAR ASWALE TUSHAR ASWALE Date: 2025.04.07 18:36:06 +0530
p1.wp.15668.23.doc
(b) In paragraph (1) for the words “Section 128A” the words “Section 16 (5) shall be substituted”.
No other correction is sought. Corrections shall be carried out in the original order as well as on the copy uploaded on the server of this Court.
The Praecipe for speaking to the minutes is accordingly disposed of.
This order will be Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order. [FIRDOSH P. POONIWALLA, J.] [B. P. COLABAWALLA, J.] FOR THE SAKE OF CONVENIENCE THE CORRECTED ORDER READS THUS:- IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURI ICTION WRIT PETITION NO15668 OF 2023 APRIL 4, 2025 Aswale
p1.wp.15668.23.doc
Supreme Engineering Limited .. Petitioner. Versus Union of India & Others .. Respondents. Mr. Aman Mishra, i/b. UBR Legal, Advocates for the Petitioner. Ms. Shruti D. Vyas, Addl. G. P. with Adv. Aditya R. Deolekar, AGP, for the Respondent-State.
CORAM: B. P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ. DATE: APRIL 01, 2025 P. C.
The learned Advocate appearing on behalf of the Petitioner states that the Petitioner wishes to avail of the Amnesty Scheme under Section 16 (5) of the Central Goods and Services Tax Act, 2017 and, therefore, wishes to withdraw the above Writ Petition.
In view of the aforesaid Statement, the above Writ Petition is dismissed as withdrawn. No order as to costs. APRIL 4, 2025 Aswale
p1.wp.15668.23.doc
This order will be Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order. [FIRDOSH P. POONIWALLA, J.] [B. P. COLABAWALLA, J.] APRIL 4, 2025 Aswale
Reproduced from the public record of the Bombay High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.