Page No.# 1/4 GAHC010032852025 2025:GAU-AS:3558 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/543/2025 M/S RAILTRACK CONCRETE PRODUCTS PVT LTD HAVING ITS REGISTERED OFFICE AT OPPOSITE BIHARA RAILWAY STATION, BIHARA, DISTRICT-CACHAR, ASSAM, PIN-78881 VERSUS THE UNION OF INDIA AND ORS REPRESENTED BY THE SECRETARY (REVENUE), DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI- 19 2:THE COMMISSIONER APPEALS CGST GST CENTRAL EXCISE AND CUSTOMS 3RD FLOOR GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI ASSAM 781001 3:THE ADDITIONAL COMMISSIONER APPEALS CGST GST CENTRAL EXCISE AND CUSTOMS 3RD FLOOR GST BHAWAN KEDAR ROAD MACHKHOWA GUWAHATI ASSAM 781001 4:THE SUPERINTENDENT SILCHAR RANGE 1 CENTRAL GST AND CENTRAL EXCISE SILCHAR DIVISION CENTRAL REVENUE BUILDING CIRCUIT HOUSE ROAD Page No.# 2/4 SILCHAR ASSAM 788001 5:THE STATE OF ASSAM REP BY THE CHIEF SECRETARY TO THE GOVT OF ASSAM FINANCE REVENUE DEPTT. GOVT. OF ASSAM DISPUR GUWAHATI 78100 Advocate for the Petitioner : DHRUBA JYOTI KAPIL, Advocate for the Respondent : DY.S.G.I., SC, FINANCE DEPTT.,SC, GST BEFORE HONOURABLE MR. JUSTICE MANISH CHOUDHURY ORDER Date : 27.03.2025 Heard Mr. D.J. Kapil, learned counsel for the applicant-writ petitioner; Mr. K. Jain, learned counsel representing Mr. S.C. Keyal, learned Standing Counsel, Central Goods and Services Tax Act for the opposite party-respondent nos. 2, 3 & 4; and Mr. B. Gogoi, learned Standing Counsel, Finance & Taxation Department for the opposite party-respondent no. 5. 2. The applicant herein as the writ petitioner has preferred the connected writ petition, W.P.[C.] no. 5476/2024 assailing an Order-in-Original dated 06.02.2023 passed by the Adjudicating Authority pursuant to a Demand – Cum – Show – Cause Notice dated 09.02.2022 and an Order-in-Appeal dated 14.11.2023. 3. The applicant-writ petitioner has preferred the instant application for withdrawal of the writ petition, W.P.[C.] no. 5476/2024 in order to file an application under Section 128A of the CGST Act for waiver of interest or penalty or both imposed on the applicant-writ petitioner by the afore-mentioned two orders. 4. Mr. Kapil, learned counsel for the applicant-writ petitioner has referred to a Circular of the Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, Government of India, bearing no 238/32/2024-GST dated 15.10.2024, more particularly, Clause 3.1.6 which reads as under :- Page No.# 3/4 3.16 Where an appeal under Section 107 or section 112 has been filed by the taxpayer, against an order referred to in clause (b) or clause (c) of sub-section (1) of section 128A, or where a writ petition has been filed by the taxpayer against a notice/ statement/ order referred to in clause (a) or (b) or clause (c) of sub-section (1) of section 128A, the taxpayer is required to withdraw the same before filing an application for waiver of interest or penalty or both, and enclose the order of withdrawal of such appeal/ writ petition in along with the application filed in FORM GST SPL-01 or FORM GST SPL-02, as the case may be. However, in cases where the applicant has filed the application or any other document, for withdrawal of an appeal or writ petition before Appellate Authority or Appellate Tribunal or a court, as the case may be, but the order for withdrawal has not been issued by the concerned authority till the date of filing of the application in FORM GST SPL-01 or FORM GST SPL-02, he is required to upload the copy of such application or the document filed for withdrawal of the said appeal or writ petition along with the said application in FORM GST SPL-01 or FORM GST SPL-02. It is to be mentioned that he is required to upload the final order for withdrawal of the said appeal or writ petition on the common portal, within one month of the issuance of the said order for withdrawal by the concerned authority. 5. As the last date for filing an application under Section 1 under the Scheme framed under Section 128A of the CGST Act is 31.03.2025, the petitioner wants to withdraw the writ petition to file an application before the competent authority seeking waiver of interest or penalty or both on or before 31.03.2025. 6. Having regard to the submission made by the learned counsel for the applicant-writ petitioner for withdrawal of the connected writ petition, W.P.[C.] no. 5476/2024 for the purpose of filing an application under Section 128A of the CGST Act on or before 31.03.2025, the instant application is allowed. JUDGE Page No.# 4/4 Comparing Assistant