Sparrow Softech Private Limited Throughits Managing Director Mr Biswajit Kumar vs. The Chief Commissioner Of Central Goods And Services Tax And Central Excise

Facts

The petitioner, M/s Sparrow Softech Private Limited, Ranchi, filed a writ petition before the Jharkhand High Court. The respondents were authorities under the Central Goods and Services Tax and Central Excise. The specific tax period(s) and the order or action under challenge, as well as the amount in dispute, are not recorded in the judgment. The procedural history leading to the filing of the writ petition is also not detailed. The matter came before the High Court on December 19, 2019.

Held

The Court held that the petitioner should be permitted to withdraw the writ application. The Court granted the petitioner the liberty to avail the remedy under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Consequently, the writ application was dismissed as withdrawn with the liberty as prayed for. The reasoning behind this decision is that the petitioner wished to pursue an alternative statutory remedy, and the Court acceded to this request. No specific provisions of the GST Act were discussed in relation to the merits of the case, as the matter was disposed of on a procedural ground.

Key Issues

The primary issue before the Court was whether the petitioner should be allowed to withdraw the writ application. The petitioner sought permission to withdraw the writ application with the liberty to avail the remedy under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The respondents' contentions are not recorded in the judgment. The Court had to decide whether to grant this permission and dismiss the writ petition accordingly.