M/S Lakhmichand Ispat vs. State Of Chhattisgarh
Facts
The petitioner, M/s Lakhmichand Ispat, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The petition challenged the constitutional validity of Section 16(2)(c) of the CGST Act, 2017, and sought to quash an order dated 07.11.2023 (Form APL-04, Order Number ZD2211230041468) which confirmed a demand for tax under Section 73(9) and imposed interest under Section 50 of the CGST Act, 2017. The respondents were the Assistant Commissioner of State Tax, Jurisdiction - Durg 2, and the Union of India through the Department of Revenue. After preliminary arguments, the petitioner sought permission to withdraw the petition to approach the appropriate forum for redressal of their grievances. The respondents had no objection to this request.
Held
The Court did not decide the constitutional validity of Section 16(2)(c) of the CGST Act, 2017, nor did it adjudicate on the merits of the order dated 07.11.2023. The petitioner, after arguing the matter for some time, sought permission to withdraw the writ petition. The Court granted this permission, dismissing the petition as withdrawn. The reasoning was based on the petitioner's request to approach an appropriate forum for redressal. The operative direction was to dismiss the petition as withdrawn with liberty to the petitioner to approach the appropriate forum. No specific issue was expressly left undecided as the petition was withdrawn.
Key Issues
1. Whether Section 16(2)(c) of the CGST Act, 2017, is arbitrary, without jurisdiction, unconstitutional, against the principles of natural justice, and ultra-vires to Articles 14, 300A, and 19(1)(g) of the Constitution of India? The petitioner argued that the provision is unconstitutional and violates fundamental rights. The revenue did not present arguments on this issue as the matter was withdrawn. 2. Whether the order dated 07.11.2023, confirming the demand for tax under Section 73(9) and imposing interest under Section 50 of the CGST Act, 2017, is liable to be quashed? The petitioner sought to quash this order based on their challenge to Section 16(2)(c). The revenue did not present arguments on this issue.
Sections Cited
Section 16(2)(c), Section 73(9), Section 50
AI-generated summary — verify with the full judgment below
1 2024:CGHC:28447-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 1
49 of 2024
M/s Lakhmichand Ispat through its partner Mr. Nitish Agrawal GE Road Khurshipar Sector, Near Govt. ITI, GE Road, Khurshipar, Bhilai, Durg, Chhattisgarh, 490011. ... Petitioners versus
State of Chhattisgarh Through The Office of Assistant Commissioner of State Tax, Juri iction - Durg 2, Durg Division, Chhattisgarh, State / UT - Chhattisgarh
Union of India Department of Revenue Represented By Its Secretary (Revenue), North Block, New Delhi. ... Respondents For Petitioner : Mr. Anil Bezwada and Mr. Alankar Singh Thakur, Advocates. For Respondent No.1/State : Mr. Prafull N. Bharat, Advocate General, assisted by Mr. Shashank Thakur, Deputy Advocate General. For Respondent No. 2 : Mr. Ramakant Mishra, Deputy Solicitor General. Hon'ble Shri
Ramesh Sinha,
Chief Justice
Hon'ble
Shri Ravindra Kumar Agrawal
, Judge
Order On Board Per
Ramesh Sinha
, Chief Justice
01/08/2024
Heard Mr. Anil Bezwada, learned counsel for the petitioner, appeared through video conferencing along with Mr. Alankar Singh Thakur. A
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