Ajaybhai Natwarbhai ODD Vs Additional Commissioner (Anti-Evasion) & Ors (Supreme Court of India)
High Court proceedings
In the Gujarat High Court, counsel for the petitioner sought permission to withdraw the writ petition so that an appeal could be filed before the appropriate forum. The High Court granted permission and disposed of the petition as withdrawn, with the liberty sought. The supplied High Court order records no ruling on the underlying GST dispute.
Supreme Court order and effect
The petitioners then approached the Supreme Court through Special Leave Petitions. After condoning the filing delay and hearing their senior counsel, the Court found no ground to entertain the petitions and dismissed them. The supplied order does not set out the petitioners’ substantive grounds or a detailed assessment of them.
The Supreme Court reiterated that the petitioners could raise all grounds before the Goods and Services Tax Appellate Tribunal (GSTAT), including those urged in the Special Leave Petitions. It also permitted them to apply under Section 5 read with Section 14 of the Limitation Act, 1963. If they do, GSTAT must consider the application sympathetically, having regard to their pursuit of the cause before a wrong forum.
The High Court’s disposal of the writ petition as withdrawn remains in place. The Supreme Court did not decide the GST grounds or grant relief on limitation; those issues remain for GSTAT to consider if an appeal and application are filed.
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