2024 (2) TMI 61

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.... ZD161121000311I dated 24.11.2021. (iii) Issue a Rule upon the Respondents to show cause as to why a writ in the nature of Certiorari shall not be issued, quashing/cancelling/setting aside the impugned DRC-01A Reference No. ZD160122000012L dated 01.01.2022. (iv) Issue a Rule upon the Respondents to show cause as to why a writ in the nature of Certiorari shall not be issued, quashing/cancelling/setting aside the impugned Show Cause Notice under section-73 Reference No. ZD60222000160G dated 09.02.2022 along with Summary of Show cause Notice in GST DRC-01, dated 09-02-2022. (v) Issue a Rule upon the Respondents to show cause as to why a writ in the nature of Certiorari shall not be issued, quashing / cancelling / set....

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....on seeks permission to withdraw the writ petition in order to avail the remedy of appeal as provided in terms of the notification dated 4th November, 2023 issued by the Government of Tripura, Finance Department (Taxes & Excise) whereby the State of Tripura has provided an opportunity to prefer an appeal even after rejection of the appeal on grounds of limitation subject to the conditions laid down therein. The extracts of the notification dated 04.11.2023 is reproduced hereunder: "Part-I-Orders and Notification by the Government of Tripura The High Court, Government Treasury etc. GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES & EXCISE) 1-11(91)TAX/GST/2023(Part-III) Dated, Agartala the 4th November, 2023. NOTIFICATION ....

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....l be filed under this notification, unless the appellant has paid- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) a sum equal to twelve and a half per cent. of the remaining amount of tax in dispute arising from the said order, subject to a maximum of twenty-five crore rupees, in relation to which the appeal has been filed, out of which at least twenty percent should have been paid by debiting from the Electronic Cash Ledger. 4. No refund shall be granted on account of this notification till the disposal of the appeal, in respect of any amount paid by the appellant, either on their own or on the directions of any authorit....