The petitioner wishes to withdraw the present application, accordingly the present application stands disposed of.
Section 74 of the CGST Act, 2017 — Show Cause Notice – The Petitioner sought issuance of an appropriate writ to declare the Explanation I (ii) to Section 74 of the Act, 2017, as violative of the Constitution of India as well as contrary to the scheme of GST Laws. Further sought a declaration that Explanation 1 (ii) should be read so as to mean that the proceedings against all the persons liable to pay penalty under Sections 122, 125, 129 and 130 of CGST Act shall be deemed to be concluded in those cases wherein the person chargeable with tax has paid tax, interest and penalty. The court issued notice for 24th March, 2022. The petitioner counsel withdrew the present application with liberty to agitate the same relief in the statutory appeal to be filed by the petitioner.
Held that:- The Hon’ble High Court disposed the petition.
The petitioner wishes to withdraw the present application, accordingly the present application stands disposed of.
Section 74 of the CGST Act, 2017 — Show Cause Notice – The Petitioner sought issuance of an appropriate writ to declare the Explanation I (ii) to Section 74 of the Act, 2017, as violative of the Constitution of India as well as contrary to the scheme of GST Laws. Further sought a declaration that Explanation 1 (ii) should be read so as to mean that the proceedings against all the persons liable to pay penalty under Sections 122, 125, 129 and 130 of CGST Act shall be deemed to be concluded in those cases wherein the person chargeable with tax has paid tax, interest and penalty. The court issued notice for 24th March, 2022. The petitioner counsel withdrew the present application with liberty to agitate the same relief in the statutory appeal to be filed by the petitioner.
Held that:- The Hon’ble High Court disposed the petition.