2019 (7) TMI 1227 - HC - GST

Permission for withdrawal of petition - Section 74 of the Central Goods and Services Tax Act, 2017 - HELD THAT - We have no reason to doubt that the Appellate Authority shall decide both the applications at the earliest and in accordance with law, preferably within a period of two weeks. The appeal may also be decided at the earliest. Petition disposed off.

Summary

Issues:
1. Impugned order passed under Section 74 of the Central Goods and Services Tax Act, 2017.
2. Withdrawal of writ petition with liberty to file a statutory appeal under Section 107 of the Act.
3. Miscellaneous applications for unblocking ITC and dispensing with the requirement of Sub Section 6 of Section 107 of the Act.

Analysis:

1. The judgment addresses the impugned order dated 23.01.2019, passed by the Joint Commissioner under Section 74 of the Central Goods and Services Tax Act, 2017. The official respondents confirmed that the order was indeed passed under the said section. Consequently, the petitioner sought to withdraw the writ petition with liberty to file a statutory appeal under Section 107 of the Act. The Court allowed the withdrawal of the petition and granted permission for the appeal to be filed along with two miscellaneous applications, one for unblocking Input Tax Credit (ITC) of a specific amount and the other for dispensing with the requirement of a particular subsection of Section 107 of the Act.

2. The Court expressed confidence in the Appellate Authority's ability to decide on both miscellaneous applications promptly and in compliance with the law, preferably within two weeks. Additionally, the Court emphasized the need for expeditious resolution of the appeal itself. Consequently, the writ petition was disposed of as per the terms mentioned above, including any pending miscellaneous applications.

3. The judgment highlights the procedural aspect of withdrawing a writ petition and opting for a statutory appeal under the relevant provisions of the Central Goods and Services Tax Act, 2017. It underscores the importance of following due process and seeking appropriate relief through the prescribed legal mechanisms. The Court's directive for swift resolution of the appeal and related applications reflects the judicial emphasis on timely adjudication and adherence to statutory requirements in matters concerning tax laws and administrative orders.