Dheeraj Harish Thakkar vs. The State Of Maharashtra,Finance Dept. Thru Commissioner Of State Tax And Anr

Facts

The Petitioner, Dheeraj Harish Thakkar, filed a writ petition before the Bombay High Court challenging an order dated August 3, 2018, passed by the respondent revenue authorities. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history indicates that the Petitioner approached the High Court directly through a writ petition.

Held

The Court allowed the Petitioner's request to withdraw the writ petition. The Petitioner was granted liberty to approach the appellate authority under the Maharashtra Goods and Services Tax Act, 2017. The Court further directed that if the Petitioner files an appeal along with an application for condonation of delay, the appellate authority should consider the fact that the Petitioner was pursuing a challenge to the impugned order before the High Court when deciding the condonation application. The Court did not decide any substantive issues related to the GST assessment or the impugned order itself.

Key Issues

1. Whether the Petitioner should be permitted to withdraw the writ petition with liberty to approach the appellate authority under the Maharashtra Goods and Services Tax Act, 2017? The Petitioner, through their counsel, sought to withdraw the petition with liberty to approach the appellate authority. The respondents, represented by Special Counsel and a panel counsel, did not object to this request.