Petitioner allowed to withdraw writ petition to file delay condonation with CESTAT; Revenue halts coercive actions temporarily.

The HC permitted the petitioner to withdraw the writ petition, allowing them to approach the CESTAT with a delay condonation application within two weeks, provided they make the necessary pre-deposit under Section 35(F) of the Excise Act, 1944. The Revenue agreed to refrain from coercive actions during this period. If the petitioner fails to file an appeal within the stipulated time, the Revenue may proceed with the recovery of Service Tax dues. The writ petition was disposed of on these terms.

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Issues Involved:
1. Challenge to orders related to assessment years 2014-15 and 2015-16 under Section 73(1) of the Finance Act, 1994.
2. Quashing of orders in original, order in appeal, rectification of mistake, and recovery notice.
3. Seeking permission to withdraw the writ application to approach CESTAT for appeal with delay condonation application.

Summary:
The disputes in this case pertain to the assessment years 2014-15 and 2015-16, initiated by the respondent-Joint Commissioner, CGST. The petitioner challenged orders dated 24.01.2018, 16.02.2018, and 02.12.2020, along with a rectification of mistake order dated 09.10.2023. Additionally, the petitioner sought quashing of a recovery notice dated 16.11.2023 for the realization of Service Tax and penalties. The petitioner approached the High Court after the expiration of the limitation period, seeking permission to withdraw the writ application to file an appeal with the CESTAT. The Revenue agreed not to take coercive steps for two weeks if the petitioner withdrew the application and filed an appeal within that time frame.

The petitioner, represented by senior counsel, requested to withdraw the writ application to appeal to the CESTAT with a delay condonation application due to the threat of recovery. The Revenue, through counsel Mr. P. Datta, agreed not to take coercive steps for two weeks if the petitioner pursued the appeal. The petitioner committed to making the necessary pre-deposit as required under Section 35(F) of the amended Excise Act, 1944. Consequently, the High Court allowed the withdrawal of the writ petition, granting the petitioner the liberty to approach the CESTAT within two weeks for appeal and pre-deposit, with an assurance from the Revenue not to take coercive steps during this period. If no appeal was filed within two weeks, the Revenue would be permitted to take steps for the realization of Service Tax dues. The writ petition was disposed of accordingly.

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