M/S. Sneha Agency And Varieties vs. The State Of Tripura And Ors

Facts

The petitioner, M/s Sneha Agency & Varieties, filed a writ petition before the High Court of Tripura challenging several orders related to GST, including an assessment order (ASMT-10), a demand notice (DRC-01A), a show cause notice under Section 73, an order under Section 73 (DRC-07), and an order passed by the Appellate Authority. The petitioner sought to quash these orders, direct the de-freezing of their bank accounts, and refund of ₹2,68,295. During the proceedings, the petitioner's counsel, on instruction, sought permission to withdraw the writ petition to avail the remedy of appeal under a notification dated 4th November 2023 issued by the Government of Tripura, Finance Department. This notification provided an opportunity to prefer an appeal even after rejection on grounds of limitation, subject to certain conditions.

Held

The Court allowed the petitioner to withdraw the writ petition. The Court noted that the petitioner sought to avail the remedy of appeal under the notification dated 4th November 2023, which allows for the filing of appeals even after rejection on grounds of limitation, subject to specified conditions. The State did not object to the withdrawal but emphasized the need for compliance with the notification's conditions. The Court explicitly stated that the writ petition is dismissed as withdrawn with liberty to the petitioner to file an appeal within the cut-off date of 31st January 2024, after complying with the conditions stipulated in the notification. The Court further directed that if such an appeal is filed after necessary compliance, the appellate authority should endeavor to decide it expeditiously. No specific findings were made on the merits of the GST disputes themselves.

Key Issues

1. Whether the petitioner can withdraw the writ petition to avail the remedy of appeal under the notification dated 4th November 2023, despite the prior rejection of their appeal on grounds of limitation under Section 107(4) of the SGST Act? Petitioner's argument: The petitioner argued that the notification dated 4th November 2023 provides a special procedure for filing appeals, even for those whose appeals were rejected solely on limitation grounds. They sought to withdraw the current writ petition to pursue this remedy. Revenue's argument: The State of Tripura did not object to the withdrawal but submitted that the petitioner must comply with the conditions stipulated in the notification dated 4th November 2023, especially since the previous appeal was dismissed on limitation grounds.