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2024 (9) TMI 1229

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..... d:- 5-9-2024
W. P. (T) No. 2065 of 2024 - -
GST
HON'BLE THE ACTING CHIEF JUSTICE SUJIT NARAYAN PRASAD AND HON'BLE MR. JUSTICE ARUN KUMAR RAI For the Petitioner : Mr. Deepak Kr. Sinha, Advocate. For the Respondent : Mr. Parth S.A. Swaroop Pati, Sr. SC, CGST. The instant writ petition has been filed by the petitioner under Article 226 of the Constitution of India by questioning t .....

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..... he tax period will be considered for the period from the year 2017-18 and 2018-19, the same will be harsh on the period concern, reason being that pre requisite amount will have to be deposited. 5. Mr. Parth S.A. Swaroop Pati, learned counsel for the respondent took time taking instruction on the issue. 6. For ready reference, the order which has been passed on 02.09.2024 is being referred herei .....

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..... r from the Paragraph - 4.0(4.1)(i) of the impugned order, that the tax period has been referred as 2017-18 & 2018-19. 4. It has further been submitted that for the purpose of filing appeal as per the statutory command, the requisite amount is to be deposited. Therefore, if the tax period will be considered for the period from the year 2017-18 & 2018-19, the same will be harshed on the litigant c .....

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..... as has been referred in the tabular chart as also to the show-cause appended at Annexure - 1 of the instant petition. 7. It has been submitted, therefore, that making reference of the tax period for the year from 2017-18 & 2018-19 appears to be the typographical error. 8. He, however, has submitted that he seeks instruction on the issue and, therefore, has sought adjournment for today. 9. As .....

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..... ioner seeks leave of this Court to withdraw the instant petition with a liberty to file an appeal as provided under Section 107 of the CGST. It has been submitted that the appeal will be filed within a period of two weeks. 9. In view of the aforesaid submission made on behalf of the petitioner the instant writ petition is being disposed of by giving liberty to the petitioner to file the appeal wi .....

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