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Petitioner seeks permission to withdraw this writ petition in order to raise the dispute in an arbitration proceeding

Section 9 of the CGST Act — Compensation Cess – The petitioner prayed for quashing the letter and Bill dated 16.08.2017 issued by the respondent, whereby he charged and realized an amount of Rs.400/- per tonne as GST (Compensation Cess), on the ground that same is illegal, arbitrary and malafide, as per Section 9(1) the liability of payment of cess is on every taxable person who is making a taxable supply of goods and further as per Section 9(2), every such taxable person shall apply for refunds of such cess paid. The respondent is the taxable person who is supplying washery Rejects to the petitioner and therefore liability to make payment of cess is exclusively upon the respondents. Further prayed for a direction to the respondent to refund an amount of Rs.54,85,564/- along with interest, recovered from the petitioner on account of GST (Compensation cess) for the month of July 2017. The petitioner at the outset sought permission to withdraw this writ petition in order to raise the dispute in an arbitration proceeding invoking Clause 22 of the agreement.
Held that:- The Hon’ble High Court dismissed the writ petition as withdrawn.— Imperial Fasteners Pvt. Ltd. Vs. Central Coalfields Limited, Ranchi, Project Officer, Central Coalfields Limited, Bokaro, Principal Commissioner of Central Taxes, Ranchi [2020] 26 TAXLOK.COM 072 (Jharkhand)