Iffco-Tokio General Insurance Co. Ltd. v. Commissioner, Goods And Service Tax Commissionerate,Rohtak

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

CWP No. 31128 of 2018 Decided on : 10.12.2018 Iffco-Tokio General Insurance Co. Ltd.

. . . Petitioner(s)

Versus

Commissioner, Goods and Service Tax Commissioner, Rohtak, Haryana.

. . . Respondent(s) CORAM: HON'BLE MR. JUSTICE AJAY KUMAR MITTAL HON'BLE MRS. JUSTICE MANJARI NEHRU KAUL PRESENT: Mr. M.S. Sawhney, Advocate for the petitioner(s).

**** AJAY KUMAR MITTAL, J. (Oral) The petitioner has approached this Court under Articles 226/227 of the Constitution of India, seeking a writ in the nature of Mandamus, for directing the Customs Excise and Service Tax Appellate Tribunal, Chandigarh, to entertain Service Tax Appeal to be filed against the Order-in-Original No. 1516/ST/COMMR/VMJ/RTK/2018-19, dated 31.08.2018 (Annexure P-1), passed by the Commissioner, GST Commissionerate, Rohtak, Haryana. 2.

After arguing for sometime, learned counsel for the petitioner states that he may be allowed to withdraw the present writ petition with liberty to the petitioner to take recourse to the alternative remedies including the filing of an application for waiver of pre-deposit before the Appellate Authority. 3.

Dismissed as withdrawn. It shall, however, be open to the petitioner to take recourse to the remedies as may be available to it, in accordance with law. (AJAY KUMAR MITTAL) JUDGE (MANJARI NEHRU KAUL) JUDGE December 10, 2018 J.Ram Whether speaking/reasoned: Yes/No Whether Reportable: Yes/No JAWALA RAM 2018.12.14 12:09 I attest to the accuracy and authenticity of this document Chandigarh