Facts of the Case

The petitioner, M/s. Samruddhi Diagnostics & Pharmaceuticals, had filed this writ petition challenging a GST demand raised by the Additional CT & GST Officer, Ganjam-1 Circle, Berhampur, and others. When the matter came up for hearing through hybrid mode, the petitioner's counsel brought to the Court's notice that the GST Council was in the process of floating an amnesty scheme for GST demand disputes, which was awaiting formal notification.

Issues Involved

  1. Whether the petitioner should be permitted to withdraw the writ petition in order to avail the benefit of the anticipated GST amnesty scheme once notified.

Petitioner's Arguments

  • Since the GST Council's amnesty scheme was expected but not yet notified, the petitioner sought permission to withdraw the present petition so as to avail that remedy once available, rather than continue litigating the demand.

Respondent's Arguments

  • Standing Counsel for the CT & GST Department appeared; the order does not record any objection to the withdrawal.

Court Order/Findings

  • The Court permitted the petitioner to withdraw the writ petition so as to enable it to pursue the remedy once the GST Council's amnesty scheme was notified.
  • The petitioner was granted liberty to pursue its remedy before the appropriate forum in accordance with law.

Important Clarification

  • A pending challenge to a GST demand can be withdrawn with liberty reserved so that the assessee may instead avail a subsequently notified amnesty or settlement scheme, without the withdrawal being treated as a concession on the merits of the underlying demand.

Sections Involved

  • CGST/OGST Act, 2017 – the underlying statute under which the demand was raised and which would govern any amnesty scheme notified by the GST Council.

Decision – In Favour of

Disposed of as withdrawn at the petitioner's own request, with liberty reserved; not a decision on the merits of the demand for either side.

Related Case Laws

No directly on-point case notes are currently published on this site.

Case Details

Court: High Court of Orissa at Cuttack
Case No.: W.P.(C) No.31690 of 2023
Coram: Acting Chief Justice Dr. B.R. Sarangi and Justice Murahari Sri Raman
Decision Date: 09-10-2023
Disposal Nature: Withdrawn to avail GST amnesty scheme

Link to Download the Order

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