2025 (1) TMI 1198 - HC - GST

Appeal withdrawn and dismissed; 60-day extension to reply to show cause notice; limitation time excluded, merits reserved

The HC permitted withdrawal of the appeal and dismissed it as withdrawn, while extending the period to reply to the show cause notice by 60 days from ... Permission for withdrawal of appeal - exhaustion of statutory remedies - HELD THAT:- Since the appellant seeks to pursue the statutory remedy by submitting the reply to the show cause notice, the time spent during the pendency of the writ petition as well as the date from which this appeal was filed till it is disposed by this order, has to be excluded. Instead of making an arithmetical calculation in this regard, we extend the time for submitting the reply to the show cause notice by a period of sixty days from the date of receipt of the server copy of this judgment and order. It is made clear that the Court has not gone into the merits of the matter and it will be well open to the appellant/assessee to canvass all points before the Adjudicating Authority. The learned Single Bench has also not gone into the facts but to make things clear, even assuming that there were certain observations made by the learned Single Bench touching upon the facts, those observations stand deleted and the appellant/assessee would be entitled to raise all contentions, both factual and legal, before the Adjudicating Authority. In the light of the above order extending the time for submitting the reply to the show cause notice, the hearing which was fixed by the Adjudicating Authority, shall stand deferred. Appeal dismissed as withdrawn. The intra-Court appeal challenged a show cause notice dated 03.08.2024 and the Single Bench had held that the appellant/assessee should 'exhaust the statutory remedies provided under the CGST Act, 2017' by submitting a detailed response. The appellant sought leave to withdraw the writ and to have time for reply extended. The Court accepted withdrawal, declined to decide merits, and expressly held that 'the Court has not gone into the merits of the matter' and that any observations by the Single Bench 'stand deleted,' permitting the appellant to raise 'all contentions, both factual and legal, before the Adjudicating Authority.' The period during pendency of the writ and appeal is excluded by extending the time to submit the reply by sixty days from receipt of the server copy of this judgment; the scheduled hearing before the Adjudicating Authority is deferred. The appeal and connected application are dismissed as withdrawn.