2025 (5) TMI 1252 - HC - GST

Seeking permission to withdraw the petition - availment of alternative efficacious remedy - HELD THAT - Without entering into the merits of the matter the petition is disposed of as not pressed at this stage. The appellate authority to consider the time spent by the petitioner as bona fide for consideration of the issue of delay in preferring the appeal if the petitioner files appeal within two weeks from today. The petition is disposed of.

Summary

The Gujarat High Court, through an oral order by Hon'ble Justice Bhargav D. Karia, allowed the petitioner to withdraw the petition to enable raising all contentions before the appellate authority by challenging the Order-in-original under the alternative efficacious remedy. The Court directed that the petitioner's time spent before the High Court be treated as "bona fide" for any delay in preferring the appeal. The petitioner was instructed to file the appeal within two weeks under Section 107 of the Central/State Goods and Services Tax Act, 2017. The petition was disposed of as "not pressed" without adjudicating on merits.