2019 (1) TMI 551 - HC - GST

Permission to withdraw the present petition - Held that - The present petition is disposed of with liberty to the petitioner to file a detailed and comprehensive representation with respondent No.4 within a period of three days from today.

Summary

Issues:
Challenge to notice under Haryana Goods and Service Tax Act, 2017.

Analysis:
The judgment pertains to a petition filed under Article 226 of the Constitution of India seeking a writ of Certiorari to set aside a notice issued by respondent No.4. The petitioner argued that the notice was not legally sustainable and violated Section 129 of the Haryana Goods and Service Tax Act, 2017. The petitioner's counsel requested to withdraw the petition with permission to submit a detailed representation within three days, urging the court to direct the respondent to decide after providing a hearing.

The court, after hearing the petitioner's counsel and reviewing the documents, disposed of the petition with liberty granted to the petitioner to file a comprehensive representation within three days. The court refrained from expressing any opinion on the case's merits. It directed respondent No.4 to decide on the representation within one week of receiving it, ensuring a hearing is provided to the petitioner as per legal requirements. The judgment emphasizes the importance of following due process and providing an opportunity for a fair hearing in accordance with the law.