City Rolling Mills Private LTD. vs. Commissioner, Central G S T And Central Excise And Anr

Held

The Court granted the petitioner's request to withdraw the writ petition. The Court allowed the petitioner the liberty to move before the appropriate authority for settlement of the dispute under the "Sabka Viswas" scheme. It was stated that if the petitioner avails this opportunity, the concerned authority would examine the petitioner's grievance and make a decision in accordance with the law. No specific findings were made on the merits of the underlying GST dispute, as the petition was withdrawn. The Court did not leave any specific issue undecided, as the case was disposed of on procedural grounds.

Facts

The petitioner, City Rolling Mills Private Ltd., filed a writ petition before the Patna High Court. The respondents were the Commissioner and Assistant Commissioner of Central GST and Central Excise, Patna. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to the writ petition is also not detailed. The matter came before the High Court for hearing.

Key Issues

1. Whether the petitioner should be granted permission to withdraw the writ petition with liberty to pursue settlement under the "Sabka Viswas" scheme? Petitioner's Contention: The petitioner sought permission to withdraw the writ petition to move before the appropriate authority for settlement of the dispute under the "Sabka Viswas" scheme. Revenue's Contention: The Additional Solicitor General of India for the Union of India stated that they had no objection if the petitioner moved before the appropriate authority for settlement of the dispute under the scheme.