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.
The High Court took the memo on record and disposed of the writ petition as withdrawn, granting liberty to the petitioner to avail the statutory remedy before the GST Appellate Tribunal in accordance with law.
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT
The learned counsel for the petitioner has filed a memo seeking leave to withdraw the petition with liberty to the petitioner to approach the newly constituted appellate Tribunal. The Memo reads as under:
” The advocate for the petitioner humbly submits before this Hon’ble Court that he is under instruction from the above-named petitioner to submit as follows:
1. That the present writ petition was filed challenging, inter alia, the appellate order passed by Respondent No. 1, under section 107 of Karnataka Goods and Services Tax Act, 2017.
2. It is submitted that, on the date of institution of the present writ petition, though Sections 109 and 112 of the Central Goods and Services Tax Act, 2017 provided for a statutory appeal before the Goods and Services Tax Appellate Tribunal, the said Tribunal had not been constituted and was not functional. In the absence of an efficacious statutory remedy, the Petitioner was constrained to invoke the extraordinary jurisdiction of this Hon’ble Court under Article 226 and 227 of the Constitution of India by filling the present petition.
Recently, the Goods and Services Tax Appellate Tribunal has been constituted and shall be functional soon. In view of the availability of the statutory appellate forum, the Petitioner seeks to avail the statutory remedy before the Hon’ble Goods and Services Tax Appellate Tribunal against the impugned appellate order.
4. In these circumstances, the Petitioner seeks leave of this Hon’ble Court to withdraw the present writ petition with liberty to avail the statutory remedy before the Goods and Services Tax Appellate Tribunal, in accordance with law. It is further prayed that this Hon’ble Court may be pleased to keep open all the rights and contentions of the Petitioner on merits.”
The memo is taken on record, and the petition stands disposed of as withdrawn with liberty as sought for.
