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2025 DAILYLAW 462 (TRI)

Sri Haran Chandra Das v. Union of India and Ors.

WP(C)/73/2025 · 2025-02-13

Biswajit Palit

Writ Petition (Civil)body2025

Judgment text

Extracted from the PDF above. The PDF is authoritative.

HIGH COURT OF TRIPURA AGARTALA WP(C) No.73 of 2025 Sri Haran Chandra Das .........Petitioner(s); Versus Union of India & others .........Respondent(s). For Petitioner(s) : Mr. Tapas Kumar Deb, Advocate. For Respondent(s) : Mr. Bidyut Majumder, Deputy SGI, Mr. Paramartha Datta, Advocate. HON’BLE THE CHIEF JUSTICE MR. APARESH KUMAR SINGH HON’BLE MR. JUSTICE BISWAJIT PALIT Order 13/02/2025 Petitioner has straightaway approached this Court against the impugned show cause notice dated 29.07.2024 issued under Section 74(1) of the CGST Act, 2017 [Annexure-4] and also against the order in original dated 20.12.2024 [Annexure-8] imposing tax to the tune of Rs.99,49,073/- plus penalty of the equivalent amount and interest under Section 50 of the Act of 2017. However, after some arguments, learned counsel for the petitioner seeks permission to withdraw this writ petition in order to avail the appellate remedy under Section 107(1) of the CGST Act, 2017. He is at liberty to do so. The instant writ petition is dismissed as withdrawn. Let it be made clear that we have not gone into the merits of the matter. Mr. Paramartha Datta, learned counsel, appears for respondents No.2 & 3 – CGST authorities and Mr. Bidyut Majumder, learned Deputy SGI, appears for respondent No.1 – Union of India. (BISWAJIT PALIT), J (APARESH KUMAR SINGH), CJ Pijush/ MUNNA SAHA Digitally signed by MUNNA SAHA Date: 2025.02.13 13:11:05 +05'30'