Shri Bidyut Nath And Ors vs. State Of Tripura And Ors
Held
The Court allowed the petitioner to withdraw the writ petition, granting liberty to seek further remedies against any future appeal order if circumstances warranted. The Court also directed that the pending statutory appeal be disposed of expeditiously, preferably within six months from the date of communication of the order. Regarding the general notice issued by the State Tax Department indefinitely delaying GST Appeal hearings, the Court noted that the COVID-19 situation in Tripura was substantially under control. Consequently, the Court directed the Additional Commissioner of State Tax to immediately withdraw the said notice. The Court did not expressly leave any issues undecided.
Facts
The petitioner filed a writ petition before the High Court of Tripura. The petitioner had previously been granted liberty by a court direction dated 09.11.2021 to pursue a statutory appeal. The petitioner subsequently filed this statutory appeal, which was pending before the appellate authority. The petitioner sought to withdraw the present writ petition, which the Court allowed. Additionally, the petitioner brought to the Court's attention a general notice dated 10th January, 2022, issued by the State Tax Department, Government of Tripura, which indefinitely delayed the hearing of GST Appeal cases. The Court noted that COVID-19 was substantially under control in the State and directed the withdrawal of this notice.
Key Issues
1. Whether the petitioner should be permitted to withdraw the present writ petition, given that a statutory appeal has been filed and is pending. Petitioner's contention: The petitioner argued that since a statutory appeal had been filed pursuant to liberty granted by the Court, the writ petition could be withdrawn. Revenue/State's contention: No specific contention is recorded for the revenue or State regarding the withdrawal of the writ petition. 2. Whether the general notice dated 10th January, 2022, issued by the State Tax Department, Government of Tripura, delaying GST Appeal hearings indefinitely, should be withdrawn. Petitioner's contention: The petitioner brought this notice to the Court's attention, implying it was causing prejudice or undue delay. Revenue/State's contention: No specific contention is recorded for the revenue or State regarding this notice.
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Cause title — parties, addresses and appearances
Order
20/04/2022 (Indrajit Mahanty, C.J.)
It is stated by the learned counsel for the petitioner that despite the liberty granted to the petitioner by direction dated 09.11.2021, the petitioner filed a statutory appeal and the said appeal is pending for consideration before the appellate authority. In view of the such submission, this Court allow the writ petitioner to withdraw the present writ petition with liberty to seek such remedy against
the appeal order if such circumstances so what.
The appeal be disposed of expeditiously preferably within a period of 06 (six) months from the date of communication of the copy of this order.
It is further brought to our notice by the learned counsel for the petitioner that a general notice dated 10th January, 2022 vide No. F.1((1)- TAX/GST/Appeal/Misc./2020/42574 has been iss
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