M/S. Pcl Cement And Pipe Industries vs. Commissioner And 4 Ors.
Held
The Court held that the present petition is closed on withdrawal. The Court granted liberty to the petitioner to approach this Court again if their grievance remains unaddressed. The reasoning is based on the petitioner's submission that they have opted for the Sabka Vishwas-Legacy Dispute Resolution Scheme, 2019, which is an alternative dispute resolution mechanism. The operative direction is the closure of the petition with liberty to refile. No issues were expressly left undecided, as the petition was withdrawn by the petitioner.
Facts
The petitioner, M/s. PCL Cement and Pipe Industries, a partnership firm, filed a writ petition before the Gauhati High Court. The respondents were various authorities under the Central GST. The petitioner sought to withdraw the petition because they had opted for the Sabka Vishwas-Legacy Dispute Resolution Scheme, 2019. The petitioner requested liberty to approach the High Court again if their grievance was not resolved through the scheme. The learned counsel for the petitioner made the submission for withdrawal.
Key Issues
1. Whether the petitioner is entitled to withdraw the writ petition. 2. Whether the petitioner should be granted liberty to approach the High Court again if their grievance remains unaddressed after availing the Sabka Vishwas-Legacy Dispute Resolution Scheme, 2019. The petitioner argued that they had approached the appropriate forum under the Sabka Vishwas-Legacy Dispute Resolution Scheme, 2019, and therefore wished to withdraw the petition. They also sought liberty to approach the court again if their grievance persisted. The respondents, represented by Mr. S.C. Keyal, learned standing counsel, Central Excise, were present but no specific arguments were recorded on their behalf regarding the withdrawal or liberty.
AI-generated summary — verify with the full judgment below
Page No.# 1/2 GAHC010152902019
THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C) 2068/2020 1:M/S. PCL CEMENT AND PIPE INDUSTRIES A PARTNERSHIP FIRM REGD. UNDER THE PARTNERSHIP ACT, 1932, HAVING ITS REGD. OFFICE AND FACTORY AT BORERA GAON, TITABOR- 785630, DIST.- JORHAT, ASSAM AND REP. BY SRI DILIP KUMAR GATTANI
VERSUS 1:COMMISSIONER AND 4 ORS. CENTRAL GST (EARLIER COMM. OF CENTRAL EXCISE AND SERVICE TAX), HAVING HIS OFFICE AT SETHI TRUST BUILDING, G.S.ROAD, BHANGAGARH, GHY-05 2:COMMISSIONER GST (EARLIER COMM. OF CENTRAL EXCISE AND SERVICE TAX) JORHAT ASSAM 3:THE ASSTT. COMMISSIONER GST (EARLIER ASSTT. COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX) OFFICE OF THE ASSTT. COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX DIVISION JORHAT- 785001 ASSAM 4:THE ASSTT. COMMISSIONER GST (EARLIER ASSTT. COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX) OFFICE OF THE ASSTT. COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX DIVISION DIBRUGARH
Page No.# 2/2 ASSAM 5:THE SUPERINTENDENT GST (EARLIER SUPERINTENDENT OF CENTRAL EXCISE AND SERVICE TAX) MARIANI RANGE JORHAT- 785001 ASSA
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