GST demand challenge withdrawn to enable waiver of interest and penalty under section 128A

A writ petition challenging a GST demand under an order passed under section 73 and reflected in Form GST DRC-07 was dismissed as withdrawn, so the petitioner could pursue the benefit of waiver of interest and penalty under section 128A of the WBGST/CGST Act, 2017. The Court did not go into whether the entire tax had been paid. The interim order dated 15 July 2024 was vacated.

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Outcome: The writ petition was dismissed as withdrawn to enable the petitioner to avail the benefit of waiver of interest and penalty under the newly inserted provision, and the interim order stood vacated.

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