2020 (10) TMI 258 - HC - GST

Withdrawal of challenge to vires of Section 171 of the CGST Act, 2017 - HELD THAT - The effect of this relief being not pressed would be that the transfer application moved by the department before the Supreme Court for all such matters pending in different High Courts challenging the vires of the aforesaid provision would not be applicable in the case of this petition. The application is allowed - this petition be listed for final disposal on 12th October 2020, the date agreed by the learned counsel for the parties.

Summary

Issues:
1. Amendment of petition challenging the vires of Section 171 of the CGST Act, 2017.
2. Transfer application by the department before the Supreme Court.
3. Vacating interim order dated 30th June 2020.
4. Listing the petition for final disposal.

Analysis:

1. The petitioner expressed no intention to press the relief challenging the vires of Section 171 of the CGST Act, 2017. However, they reserved the right to raise such issues separately at a later stage. The court allowed the draft amendment dated 29th July 2020 and directed necessary incorporation within three days.

2. The transfer application by the department before the Supreme Court was discussed in light of the relief not being pressed by the petitioner. It was clarified that the transfer application would only be relevant if the challenge to the vires of Section 171 stands. With the withdrawal of the challenge, the transfer application before the Supreme Court would not be pursued by the department.

3. The respondents pressed Civil Application No. 3 of 2020, seeking the vacation of the interim order dated 30th June 2020. The court, along with the parties, acknowledged that sufficient time would be needed to deal with this matter. Consequently, it was decided that the main matter itself would be finally heard, and the petition was listed for final disposal on 12th October 2020, a date agreed upon by the parties.

4. In consideration of the above developments, the court granted three days to the respondents to file a reply to the amended petition. The petitioner was also given five days to examine the reply and file a rejoinder if necessary. The matter was scheduled for final disposal on 12th October 2020, ensuring a comprehensive resolution of the issues raised in the petition.