M/S S. S. Associates A Registered vs. Union Of INDIA
Facts
The petitioner, M/s S.S. Associates, a partnership firm, through its partner Sudama Singh, filed a writ petition before the High Court of Chhattisgarh. The petition was directed against various authorities of the Central GST and Central Excise, including the Union of India, Joint Commissioner CGST Raipur, Superintending CGST Korba, Principal Commissioner CGST Raipur, and Commissioner CGST Allahabad, as well as HDFC Bank. The specific tax period and the amount in dispute are not recorded in the judgment. The procedural history leading to this writ petition is not detailed, other than the filing of the petition itself.
Held
The Court held that the submission made by the learned counsel for the petitioner was just and proper. Consequently, the Court granted the petitioner liberty to file an appeal before the appropriate appellate authority along with an application for condonation of delay. The Court directed that in the event of the petitioner filing such an appeal and application, the appellate authority shall consider both on their own merits in accordance with law. The Court did not decide on the substantive GST issues that might have been the subject of the intended appeal, as the petition was dismissed as withdrawn.
Key Issues
The primary issue before the Court was whether the petitioner should be granted permission to withdraw the writ petition with liberty to file an appeal before the appropriate appellate authority. The petitioner argued that they intended to file an appeal and sought condonation of delay in doing so. They requested that the appellate authority be directed to consider their appeal and the delay condonation application on their own merits. The respondents' arguments are not recorded in the judgment. The core question revolves around the Court's discretion to allow withdrawal of a writ petition with specific directions regarding a future appeal.
AI-generated summary — verify with the full judgment below
NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WPT No. 159 of 2022 M/s S.S. Associates, A Registered Partnership Firm Through Its Partner Sudama Singh, Aged About 64 Years, S/o Late Keshav Singh, Resident of 129/5, Malviya Road, George Town, Prayagraj (Formerly Allahbad), Uttar Pradesh, Pin -211002 ---- Petitioner Versus
Union of India, Through Secretary Central Board of Indirect Direct Taxes, North Block, New Delhi.
Joint Commissioner Central GST And Central Excise Office of The Principal Commissioner CGST and Central Excise Raipur, GST Bhawan, Tikrapara, Dhamtari Road, Raipur (C.G.) 492001
Superintending CGST, Range-II, Korba, Plot No. 5, Nidhibij Complex, Opp. Patidar Bhawan, T.P. Nagar, Korba (C.G.)
Principal Commissioner CGST and Central Excise Raipur, GST Bhawan, Tikrapara, Dhamtari Road, Raipur (C.G.) 492001
Commissioner CGST and Central Excise Allahabad, 38, M.G. Marg, Civil Lines, Allahabad (Presently Prayagraj), Uttar Pradesh.
HDFC Bank Through Branch Manager of Main Branch Located At 646/1, Power House Road, Korba- 495677 (C.G.) ---- Respondents For Petitioner : Mr. Siddharth Dubey Advocate. Hon'ble Shri Justice
Narendra Kumar Vyas Or
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