2022 (12) TMI 708 - HC - GST

Seeking withdrawal of writ petition - goods were released which were seized u/s 129(3) - In the light of the narrative thus far, captioned Writ Petition is disposed of as closed / withdrawn albeit preserving all the rights and contentions of writ petitioner for being canvassed in a statutory appeal. There shall be no order as to costs.

Summary

Issues:
1. Withdrawal of the writ petition seeking leave for statutory appeal.
2. Questioning an order under the Central Goods and Services Tax Act, Tamil Nadu Goods and Services Tax Act, and Integrated Goods and Services Tax Act.

Analysis:
The judgment delivered by Hon'ble Mr. JUSTICE M. Sundar pertains to a writ petition where the learned counsel for the petitioner sought permission to withdraw the petition and preserve all rights and contentions for a statutory appeal. The order in question, dated 30.11.2022, under the Central Goods and Services Tax Act, Tamil Nadu Goods and Services Tax Act, and Integrated Goods and Services Tax Act was challenged in the petition.

Ms. Amirta Dinakaran, representing the respondents, informed the court that a release order had been passed on 09.12.2022, and the petitioner had responded to the impugned notice. Additionally, an order dated 09.12.2022 was also issued. These developments prompted the petitioner to seek withdrawal of the writ petition.

The counsel for the petitioner endorsed the case file with a scanned reproduction of the same, reiterating the endorsement before the court. Considering the developments and submissions made, the court disposed of the Writ Petition as withdrawn, while preserving all the rights and contentions of the petitioner for potential presentation in a statutory appeal. The judgment concluded with a declaration that there would be no order as to costs involved in the proceedings.