TMI Blog2023 (3) TMI 1469X X X X Extracts X X X X X X X X Extracts X X X X ..... ndated under Section 35(F) of the amended Excise Act, 1944 - realization of service tax dues - Assessment years 2014-15 and 2015-16 for which two separate proceedings were initiated by the respondent-Joint Commissioner, CGST - HELD THAT:- The writ petition is allowed to be withdrawn. The petitioner is at liberty to approach the learned CESTAT against the impugned orders within a period of 2(two) w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the petitioner. 2. The disputes relate to the assessment years 2014-15 and 2015-16 for which two separate proceedings were initiated by the respondent-Joint Commissioner, CGST. 3. The petitioner has assailed the orders in original dated 24.01.2018 (Annexure-1) and 16.02.2018(Annexure-2) both passed by the learned Joint Commissioner, Central GST, Agartala under Section 73(1) of the Finance Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner has approached this Court after expiry of the period of limitation even as per the extended period of limitation granted by the Apex Court in Suo Motu Writ Petition (C) No. 03/2020. Reference is made to the judgment rendered by the Apex Court in Assistant Commissioner (CT) LTU, Kakinada Ors. Vs. Glaxo Smith Kline Consumer Health Care Limited reported in (2020) 19 SCC 681. 6. Therefore, le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed counsel for the petitioner submits that they would be making the pre-deposit of the balance amount as mandated under Section 35(F) of the amended Excise Act, 1944. 9. In view of the aforesaid circumstances and the submissions made on behalf of the parties, the writ petition is allowed to be withdrawn. 10. The petitioner is at liberty to approach the learned CESTAT against the impugned orders wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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