2024 (2) TMI 61 - HC - GST

Seeking permission to withdraw the writ petition in order to avail the remedy of appeal as provided in terms of the notification dated 4th November, 2023 - HELD THAT - The instant writ petition is dismissed as withdrawn with a liberty as aforesaid. Petitioner may file the appeal within the cut-off date of 31st January, 2024 after complying the conditions as stipulated in the notification dated 4th November, 2023 - Petition disposed off.

Summary

Issues Involved:
The judgment involves issues related to writ petition seeking various reliefs including quashing of impugned ASMT-10, DRC-01A, Show Cause Notice u/s-73, Order u/s-73, Order Reference Appeal, Bank account freeze, and refund of recovered amount.

Quashing of Impugned ASMT-10 and DRC-01A:
The petitioner sought a writ in the nature of Certiorari to quash/cancel/set aside the impugned ASMT-10 and DRC-01A. However, the petitioner withdrew the writ petition to avail the remedy of appeal as per the notification dated 4th November, 2023, issued by the Government of Tripura, Finance Department. The High Court dismissed the writ petition with liberty to file an appeal by 31st January, 2024, subject to compliance with the conditions laid down in the notification.

Quashing of Show Cause Notice u/s-73 and Order u/s-73:
The petitioner also sought a writ to quash the Show Cause Notice u/s-73 and the Order u/s-73 along with other related orders. Similar to the previous issue, the petitioner withdrew the writ petition to pursue the appeal route provided by the notification dated 4th November, 2023. The High Court dismissed the petition with liberty to file an appeal by the specified deadline after fulfilling the conditions mentioned in the notification.

Quashing of Order Reference Appeal and Bank Account Freeze:
The petitioner requested a writ to quash an Order Reference Appeal and to mandate the authorities to de-freeze/restore the petitioner's bank accounts. However, the petitioner opted to withdraw the writ petition in order to file an appeal as per the notification dated 4th November, 2023. The High Court dismissed the petition with liberty to file an appeal by 31st January, 2024, subject to compliance with the conditions specified in the notification.

Refund of Recovered Amount:
The petitioner sought a writ to mandate the authorities to refund the recovered amount of Rs. 2,68,295, stating it was recovered illegally. The petitioner decided to withdraw the writ petition to pursue the appeal option provided in the notification dated 4th November, 2023. The High Court dismissed the petition with liberty to file an appeal by the deadline of 31st January, 2024, upon fulfilling the conditions outlined in the notification.

Conclusion:
In conclusion, the High Court dismissed the writ petition as withdrawn, allowing the petitioner to file an appeal by 31st January, 2024, as per the conditions specified in the notification dated 4th November, 2023. The appellate authority is directed to expedite the appeal process upon proper compliance with the notification requirements.