2021 (9) TMI 266 - HC - GST

Petitioner allowed to withdraw Writ Petition, file appeals with 10% pre-deposit for stay

The High Court accepted the petitioner's withdrawal of the Writ Petition and granted permission to file statutory appeals under Section 107(1) of the ... Seeking withdrawal of Writ Petition with permission to file statutory appeals - time limitation of filing appeal - Section 107(1) of the Tamil Nadu Goods and Services Tax Act, 2017 - HELD THAT:- Though the period for filing of statutory appeal is only three months from the date on which the order is received, in this case December, 2020, the Supreme Court in Re: Cognizance for Extension of Limitation [2021 (5) TMI 564 - SC ORDER], [2021 (3) TMI 497 - SC ORDER], [2021 (1) TMI 261 - SC ORDER], [2020 (5) TMI 671 - SC ORDER], [2020 (5) TMI 418 - SC ORDER] has extended the limitation, which is current. The request for withdrawal is accepted and these Writ Petitions are dismissed as withdrawn. Liberty is granted to the petitioner to file appeals within a period of two weeks from today. Upon filing of appeals along with pre-deposit of 10%, the provisions of Section 107 provide for an automatic stay of the balance. The petitioner sought to withdraw the Writ Petition and file statutory appeals under Section 107(1) of the Tamil Nadu Goods and Services Tax Act, 2017. The High Court accepted the withdrawal, granting liberty to file appeals within two weeks with a 10% pre-deposit for an automatic stay of the balance. The attachment of the petitioner's bank account will be lifted upon filing the appeals and pre-deposit. No costs were awarded, and connected Miscellaneous Petitions were dismissed.