Vikat Construction, Gurusadan vs. Joint Commissioner (Appeals)
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The petitioner, Vikat Construction, through its Proprietor Shri Santosh Meena, filed a writ petition before the High Court of Chhattisgarh. The petition challenged an unspecified order or action related to GST. The petitioner sought permission to withdraw the current petition. The reason for withdrawal was to avail a remedy under a newly introduced GST Amnesty Scheme, designed to provide relief to taxpayers who had missed filing GSTR-3B for previous tax periods. The respondents were the Joint Commissioner (Appeals), Assistant Commissioner, and Commissioner, State Tax, Chhattisgarh.
Held
The Court allowed the petitioner's prayer to withdraw the writ petition. The Court's decision was based on the petitioner's submission that they intended to avail the remedy provided under the newly introduced GST Amnesty Scheme. This scheme was presented as a mechanism to assist taxpayers who had missed filing their GSTR-3B returns for previous periods. The Court granted the petitioner the liberty to pursue this alternative remedy. Consequently, the writ petition was dismissed as withdrawn, with the reservation of liberty for the petitioner to approach the authorities under the Amnesty Scheme.
Key Issues
The primary issue before the Court was whether to grant the petitioner's request to withdraw the writ petition. The petitioner argued that a GST Amnesty Scheme had been introduced by the Government to offer relief to taxpayers who had failed to file their GSTR-3B returns for past tax periods. The petitioner contended that they wished to avail the benefits of this scheme and therefore sought permission to withdraw the present petition. The respondents' arguments were not recorded in the judgment.
AI-generated summary — verify with the full judgment below
NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WPT No. 218 of 2023 Vikat Construction, Gurusadan, Plot No. 155, Kanchanbag, Rajnandgaon, Chhattisgarh, Through Its Proprietor Shri Santosh Meena, Aged About 41 Years, S/o Shri Lakhan Lal Meena, R/o Kanchan Bag Rajnandgaon, House No. 155, Rajnandgaon, Chhattisgarh. ---- Petitioner Versus
Joint Commissioner (Appeals), State Goods And Services Tax, Raipur, Chhattisgarh.
Assistant Commissioner, Circle-7, Division-II, State Goods And Services Tax, Raipur, Chhattisgarh.
Commissioner, State Tax, GST Bhawan, Atal Nagar, Naya Raipur, Chhattisgarh ---- Respondents For Petitioner : Mr. Prashant Dansena, Advocate on behalf of Mr. Palash Soni, Advocate. Hon'ble Shri Justice
Narendra Kumar Vyas Order on Board 24/01
/2024
Learned counsel for the petitioner would submit that the GST Amnesty Scheme has been introduced by the Government to provide relief to the taxpayer who missed filing GSTR-3B for the previous tax period. He would further submit that he seeks permission of this Court to withdraw the instant petition with liberty to avail the remedy available under the aforesaid scheme.
Prayer is allowed.
Accordingly, the instant petitions is dismissed as withdrawn reserving the aforesaid liberty in favour of the petitioner. (Narendra Kumar Vyas) Judge Arun
Reproduced from the public record of the Chhattisgarh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.