{"id":3091,"date":"2025-03-16T12:01:36","date_gmt":"2025-03-16T06:31:36","guid":{"rendered":"https:\/\/centaxblogs.taxmann.com\/?p=3091"},"modified":"2025-03-16T12:01:36","modified_gmt":"2025-03-16T06:31:36","slug":"assessee-allowed-to-withdraw-writ-petition-and-file-reply-to-scn-hc","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/assessee-allowed-to-withdraw-writ-petition-and-file-reply-to-scn-hc","title":{"rendered":"Assessee Allowed to Withdraw Writ Petition and File Reply to SCN | HC"},"content":{"rendered":"<pre><strong>Case Details:<\/strong> <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000390000\/assessee-is-allowed-to-withdraw-writ-petition-and-file-reply-to-scn-hc\">Nainesh Champaklal Gandhi Versus Deputy Commissioner of State Tax (2025) 27 Centax 417 (Guj.)<\/a><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>Bhargav D. Karia<\/strong> &amp; <strong>D.N. Ray<\/strong>, JJ.<\/li>\n<li><strong>Shri Avinash Poddar<\/strong>, for the Petitioner.<\/li>\n<li><strong>Ms Shrunjal Shah<\/strong>, AGP for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The petitioner, a registered taxpayer under the Gujarat Goods and Services Tax Act, 2017 (GST Act), was issued show-cause notices under Section 108 of the GST Act, read with Rule 109B of the Gujarat GST Rules, 2017, initiating revision proceedings. The revenue authorities served a show cause notice, requiring the petitioner to respond. Instead of filing a reply, the petitioner approached the Gujarat High Court through a writ petition, challenging the legality of the revision proceedings. During the hearing, the petitioner, through its counsel, sought permission to withdraw the petition, expressing its intent to file a reply to the show-cause notices and raise all contentions therein.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The Hon\u2019ble Gujarat High Court allowed the assessee to withdraw the petitions and granted permission to file a reply to the show-cause notices issued in the revision proceedings. The court clarified that all contentions raised in the petitions could be presented before the authorities.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Nainesh Champaklal Gandhi Versus Deputy Commissioner of State Tax (2025)&hellip;<\/p>\n","protected":false},"author":5,"featured_media":3129,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-3091","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Assessee Allowed to Withdraw Writ Petition and File Reply to SCN | HC<\/title>\n<meta name=\"description\" content=\"The Gujarat High Court allowed the petitioner to withdraw the writ petition and file a reply to the GST 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