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Goods and Services Tax

Gujarat HC Permits Withdrawal of GST Writ to Facilitate Tribunal Appeal Upon Establishment

Case Law Details

TaxGuru Citation
2025 taxguru.in 4208
Case Name
Vasantgiri Devgiri Goswami Vs Additional Commissioner & Ors (Gujarat High Court)
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Date of Judgement/Order
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Vasantgiri Devgiri Goswami Vs Additional Commissioner & Ors (Gujarat High Court)

Vasantgiri Devgiri Goswami has withdrawn a writ petition against an Additional Commissioner’s order from the Gujarat High Court. The petitioner’s counsel sought permission to withdraw the plea, stating the intention to file an appeal before the Goods and Services Tax Appellate Tribunal (GST Tribunal) once it becomes operational. The High Court disposed of the petition as “not pressed,” granting liberty to the petitioner to pursue the appeal before the GST Tribunal in accordance with the Gujarat Goods and Services Tax Act, 2017, upon its establishment. No specific judicial precedents were cited in this order regarding the substantive tax matter.

FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT

1. Heard learned advocate Mr.Sahil J. Rao for the petitioner and learned advocate Mr.Shashvata U. Shukla for the respondents.

2. Learned advocate Mr.Sahil Rao for the petitioner, under instructions, seeks permission to withdraw this petition so as to enable the petitioner to file Appeal before the Goods and Services Tax Appellate Tribunal (for short the ‘GST Tribunal’) as and when it comes into existence.

3. In view of the above submissions, the petition is disposed of as not pressed at this stage with a liberty to the petitioner to file Appeal as per the provisions of the Gujarat Goods and Services Tax Act, 2017 before the GST Tribunal as and when it comes into existence.

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Author Info

CA Sandeep Kanoi
Qualification: Graduate, CA in Job / Business, DD
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 24,177

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