Goa Tourism Development Corporation LTD., Thr. Its Managing Director, Nikhil U. Desai. vs. The Principal Commissioner Of GST And Central Excise, Pune And Anr.
Facts
The Petitioner, Goa Tourism Development Corporation, filed a writ petition before the Bombay High Court at Goa. The petition was filed against the Principal Commissioner of GST and Central Excise and another respondent. The specific tax period and the order or action under challenge are not detailed in the provided text. The amount in dispute is also not mentioned. The procedural history indicates that the Petitioner sought leave to withdraw the petition to file appropriate proceedings under Section 102 of the Central Goods and Services Tax Act, 2017, and the Goa Goods and Services Tax Act, 2017. The Court granted this leave.
Held
The Court held that the Petitioner should be granted leave to withdraw the writ petition. The Court also granted the Petitioner liberty to file appropriate proceedings under Section 102 of the Central Goods and Services Tax Act, 2017, and the Goa Goods and Services Tax Act, 2017. The Court further directed that if the Petitioner files an application under Section 102 within 10 days from the date of the order, the concerned authority should consider that the Petitioner was bonafide pursuing the matter before the Court. The petition was disposed of in these terms. No specific issues regarding GST law were decided on merits.
Key Issues
The primary issue before the Court was whether the Petitioner should be granted leave to withdraw the writ petition to pursue alternative remedies under Section 102 of the CGST Act and the SGST Act. The Petitioner argued that they wished to withdraw the petition to file appropriate proceedings under Section 102 of the respective GST Acts. The Respondents' arguments are not recorded in the provided text. The Court had to decide whether to grant the Petitioner's request for withdrawal and liberty to pursue the alternative remedy.
Sections Cited
Section 102
AI-generated summary — verify with the full judgment below
1 wp1094-19dt.18-12-19 Santosh IN THE HIGH COURT OF BOMBAY AT GOA WRIT PETITION NO. 1094 OF 2019 Goa Tourism Development Corporation. ….. Petitioner. Versus The Principal Commissioner of GST and Central Excise and anther. ….. Respondents. Mr. Shivan Desai, Advocate for the Petitioner. Mr. D. J. Pangam, Advocate General, with Ms. Maria Coreia, Additional Govt. Advocate for Respondent No.
Coram : M.S. Sonak & Smt. M.S. Jawalkar, JJ. Date : 18th December, 2019. P.C. :
Mr. Shivan Desai, learned Counsel for the Petitioner, on the basis of instructions, seeks lave to withdraw this Petition, with liberty to file appropriate proceedings under Section 102 of the Central Goods and Services Tax Act, 2017, as also the Goa Goods and Services Tax Act, 2017. 2. Leave is granted with liberty as prayed for.
In case such an application under Section 102 is made by the Petitioner within 10 days from today, then, the concerned authority may consider that the Petitioner was bonafid
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.