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TMI Blog2024 (9) TMI 1229X X X X Extracts X X X X X X X X Extracts X X X X ..... will be filed within a period of two weeks. The instant writ petition is being disposed of by giving liberty to the petitioner to file the appeal within a period of two weeks. - 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 the order dated 27.12.2023. 2. Mr. Parth S.A. Swaroop Pati, learned senior standing counsel, C.G.S.T had raised the preliminary objection regarding maintainability of the writ petition when the matter was taken up on 02.09.2024, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alternative remedy of appeal but if the order impugned will be seen particularly, the Annexure 1 to the instant petition, a show-cause notice, wherein the tax is for the period from July 2017 to March, 2018, but while adjudicating the issue as would appear 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 concern, reason being that the pre-requisite amount will have to be deposited. 5. It has further been su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ased upon the reference of the tax period as under para 4.1 (i) and 4.8 of the impugned order rather, the appeal since is to be filed on the basis of the calculation so made of the amount for the period from July 2017-18 and as such there is no question of put in rigor upon the petitioner. 8. Upon which, Mr. Deepak Kumar Sinha, learned counsel appearing for the writ petitioner 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 petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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