The Writ Petitions are disposed of on withdrawal with liberty as prayed
Section 16(2) of the CGST Act — Input Tax Credit — The petitioners challenged Section 16(2)(c) of the Act as ultra vires and unconstitutional and also challenged separate orders, both dated 16.11.2020, whereby, assessment of an amount was confirmed and the assesse was directed to pay the said tax along with the applicable penalty under Section 73 and interest payable thereon. The counsel for the petitioners submitted that he may be permitted to withdraw these Petitions with liberty to avail alternative remedy available in law. Prayer made is not objected to by counsel for respondent.
Held that:- The Hon’ble High Court disposed the Petitions on withdrawal with liberty as prayed for.
The Writ Petitions are disposed of on withdrawal with liberty as prayed
Section 16(2) of the CGST Act — Input Tax Credit — The petitioners challenged Section 16(2)(c) of the Act as ultra vires and unconstitutional and also challenged separate orders, both dated 16.11.2020, whereby, assessment of an amount was confirmed and the assesse was directed to pay the said tax along with the applicable penalty under Section 73 and interest payable thereon. The counsel for the petitioners submitted that he may be permitted to withdraw these Petitions with liberty to avail alternative remedy available in law. Prayer made is not objected to by counsel for respondent.
Held that:- The Hon’ble High Court disposed the Petitions on withdrawal with liberty as prayed for.