Page No.# 1/2 GAHC010254792022 2025:GAU-AS:606 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/51/2023 MANOJ SARMA S/O- DEBNARAYAN SHARMA, R/O- COTTON ROAD, TEZPUR, SONITPUR, ASSAM VERSUS UNION OF INDIA AND 2 ORS REP. BY THE SECY. TO THE GOVT. OF INDIA, MINISTRY OF FINANCE, DEPTT. OF REVENUE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS, NEW DELHI 2:ASSTT. COMMISSIONER CENTRAL GOODS AND SERVICE TAX DIVISION TEZPUR L.B.ROAD TEZPUR- 784001 3:THE SUPERINTENDENT (ADJUDICATION) CENTRAL GOODS AND SERVICE TAX DIVISION TEZPUR L.B.ROAD TEZPUR- 78400 Advocate for the Petitioner : MR. D K BAGCHI, MS P TAMULI Advocate for the Respondent : SC, GST, BEFORE HON’BLE MR. JUSTICE KARDAK ETE Page No.# 2/2 O R D E R 22.01.2025 Heard Mr. D. K. Bagchi, learned counsel for the petitioner. Also heard Mr. K. Jain, learned counsel appearing on behalf of Mr. S.C. Keyal, learned counsel for the respondents. Aggrieved by the impugned order dated 24.06.2021 passed by the Assistant Commissioner, CGST, Tezpur Division, whereby, the petitioner has been directed to the Service Tax amounting to Rs. 6,71,359/- and also pay a penalty of Rs. 6,71,359/- with an interest to be recovered at an appropriate rate. Mr. Bagchi, learned counsel for the petitioner fairly submits that there is an alternative efficacious remedy of appeal before the appropriate authority. Therefore, he may be allowed to withdraw this writ petition with a liberty to avail the remedy available under the law. He also relied on the order dated 13.02.2023 passed in WP(C) 8030/2022, whereby, the petitioner has been directed to file an appeal. The prayer of the petitioner is not being objected to by the learned counsel for the respondents. Having considered the submissions and the relevant provisions of Finance Act, 1994 as well as the order passed by the Coordinate Bench of this Court dated 13.02.2023 in WP(C) 8030/2022 and 8014/2022, the present writ petition is allowed to be withdrawn with a liberty as prayed for. Accordingly, writ petition stands closed and disposed of with a liberty to avail the appropriate remedy as may be permissible under the law. JUDGE Comparing Assistant