OF TRIPURA AGARTALA WP(C) No. 805 of 2023 · Tripura High Court
Case at a glance
Outcome
Dismissed
In view of the request, the instant writ petition is dismissed as
Provisions considered
Judgment
: Mr. B.N. Majumder, Sr. Advocate, Mr. B. Paul, Advocate, Mr. Goutam Saha, Advocate. For Respondent(s) : Mr. Kohinoor N Bhattacharyya, G.A. HON’BLE THE CHIEF JUSTICE MR. APARESH KUMAR SINGH HON’BLE MR. JUSTICE ARINDAM LODH 10/01/2024 Order The writ petition was filed with the following prayers: "(i) Issue RULE NISI; (ii) Issue a Rule calling upon the Respondents and each one of them to show cause as to why a Writ of Certiorari and/or in the nature thereof, shall not be issued, canceling, quashing, setting aside the impugned SUMMON Under Section 70 of the CGST/SGST Act, 2017. 20/04/2022. F.No.1.(1)CH-III/IV/VIII/OFFENCE/UR/04/47 (Annexure-2, supra) and the subsequent act of the respondent No.3 for suspending the registration of the petitioner firm under the Goods and Services Tax Act, 2017; (iii) Issue a Rule calling upon the Respondents and each one of them to show cause as to why a Writ of Certiorari and/or in the nature thereof, shall not be issued, canceling, quashing, the impugned show cause notice vide reference No.ZA160623001827N, dated 17-06-2023 (Annexure-3, infra) and the subsequent act of the respondent No.3 for suspending the registration of the petitioner firm under the Goods and Services Tax Act, 2017; (iv) Issue a Rule calling upon the Respondents and each one of them to show cause as to why a Writ of Certiorari and/or in the nature thereof, shall not be issued, canceling, quashing, the impugned Adjudication order dated 01-12-2023 and the Summary of Order dated 02-12-2023; (v) Issue a Rule calling upon the Respondents and each one of them to show cause as to why a Writ of Mandamus and/or in the nature thereof, shall not be mandating/directing/the Respondents to restore the Registration of the Petitioner; (vi) In case the Respondents reply or not Your Lordship be kind enough to make the Rules in regard to the Prayer No.(ii), (iii), (iv) and (v) absolutely; (vii) In the interim, pending disposal of the instant Writ Petition, this Hon'ble High Court would be pleased to stay the further operation of the impugned Adjudication order dated 01-12-2023, vide Reference No.F/SGST/GSTIN/UIN:16AXGPS8793K1ZI/471-472 and FORM GST DRC-07 Reference No.ZD161223001736 & ZD161 22 300 01744 Dated 02/12/2023; (viii) As an ad interim measure, and pending disposal of the instant Writ Petition, be kind enough to pass a direction to restore the Registration of the Petitioner immediately.
Operative part
" However, Mr. B.N. Majumder, learned senior counsel assisted by Mr. B. Paul, learned counsel for the petitioner, seeks permission to withdraw this writ petition with a liberty to file a fresh writ petition with proper pleadings. In view of the request, the instant writ petition is dismissed as withdrawn with liberty to file afresh. Pending application(s), if any, also stands disposed of. (ARINDAM LODH), J (APARESH KUMAR SINGH), CJ Pulak PULAK BANIK Date: 2024.01.11 16:28:38 +05'30'
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: In view of the request, the instant writ petition is dismissed as
Which statutory provisions did this judgment involve?
Goods and Services Tax Act, 2017.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.