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2023 (6) TMI 629 - HC - GSTSeeking permission to withdraw the instant petition - directing/ commanding/ mandating the respondents to immediately released the bank accounts of the petitioner - HELD THAT - The instant petition is dismissed as withdrawn.
Issues involved:
The issues involved in the judgment are related to the issuance of a Writ of Certiorari to cancel an illegal demand, the issuance of a Writ Mandamus to release bank accounts, and the release of debited amount from the petitioner's ITC credit ledger. Writ of Certiorari: The petitioner sought a Writ of Certiorari to cancel, quash, or set aside an illegal demand made by respondent No.4 through a final order dated 01.06.2022, despite the petitioner having already paid the due tax on 19.11.2021 in GSTR-3B. The petitioner requested the court to issue a Rule Nisi for this purpose. Writ Mandamus - Bank Accounts: Another prayer in the petition was for the issuance of a Writ Mandamus directing the respondents to immediately release the bank accounts of the petitioner in exercise of the power given under Section 159 of the GST Rules. The petitioner sought a Rule to show cause as to why this relief should not be granted. Writ Mandamus - Debit from ITC Credit Ledger: The petitioner also requested a Writ Mandamus directing the State-respondent to release the amount of Rs.2,29,155/- debited from the ITC credit ledger during the recovery proceeding, along with a pre-deposit of 10% of the filling of Appeal forthwith. A Rule was sought to show cause as to why this relief should not be granted. The adjudication order under Section 73 of the TSGST Act passed by respondent No.4 on 01.06.2022 and the order in appeal under Section 107(1) of the CGST Act, 2017 dated 25.04.2023 were noted to have not been challenged in the petition. However, during the submission, the petitioner's senior counsel sought permission to withdraw the petition with liberty to file a fresh one with proper pleadings and relief, a request to which the respondent-State did not object. Consequently, the court dismissed the instant petition as withdrawn with the mentioned liberty, and any pending applications were also disposed of.
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