Calcutta Tube Centre Vs Commercial Tax Officer (Karnataka High Court)
The Karnataka High Court considered a writ petition challenging, among other things, an appellate order passed under Section 107 of the Karnataka Goods and Services Tax Act, 2017 relating to a GST penalty in Form GST MOV-09.
The petitioner’s counsel filed a memo seeking permission to withdraw the writ petition with liberty to approach the newly constituted Goods and Services Tax Appellate Tribunal (GSTAT).
According to the memo, when the writ petition was instituted, although Sections 109 and 112 of the Central Goods and Services Tax Act, 2017 provided for a statutory appeal before the GST Appellate Tribunal, the Tribunal had not been constituted and was not functional. In the absence of an efficacious statutory remedy, the petitioner invoked the jurisdiction of the High Court under Articles 226 and 227 of the Constitution of India.
The petitioner submitted that the GST Appellate Tribunal had since been constituted and would be functional soon. In view of the availability of the statutory appellate forum, the petitioner sought permission to withdraw the writ petition and avail the statutory remedy before the GST Appellate Tribunal against the impugned appellate order. The petitioner also requested that all rights and contentions on merits be kept open.
