2023 (8) TMI 1604 - HC - GST

Permission for withdrawal of petition - Seeking release of goods and the vehicle - HELD THAT - The final orders were passed under Section 130 of the Central Goods and Service Tax Act 2017 on 03-04-2023 and the writ petitioner/assessee has challenged the same. In view of the subsequent developments the writ petitioner seeks permission to withdraw the writ petition without prejudice to their contentions on merit in the appeal filed. The writ petition is allowed to be withdrawn without prejudice to the contentions available to the parties.

Summary

In the judgment from the Kerala High Court, the writ appeal challenges interim orders related to the confiscation of goods and a vehicle under the Central Goods and Services Tax Act, 2017. The respondent initially filed W.P(C) No. 18169/2021 against a notice proposing confiscation, and the court directed the release of the goods upon payment of a redemption fine of Rs. 46,53,000/-. The State of Kerala contested this interim order, leading to a writ appeal where the court instructed the concerned officer to pass final orders post-hearing the petitioner. Final orders were issued on 03-04-2023 under Section 130 of the CGST Act, which the writ petitioner/assessee has since challenged. Consequently, the petitioner sought to withdraw the writ petition without affecting their contentions in the appeal. The court permitted the withdrawal, closing Writ Appeal No. 1728/2021 accordingly.