HC Dismisses GST Writ for Suppression of Facts; Imposes Rs. 25000 Costs on Petitioner

The petitioner, a GST assessee, approached the Gujarat High Court challenging an appellate order dated 29.11.2024 and a later cancellation order dated 20.04.2024.

In the writ petition, the petitioner stated that an earlier Special Civil Application had only been withdrawn to enable the filing of an application under Section 30 of the CGST Act.

Main Issue: Whether a writ petition is maintainable when the petitioner suppresses material facts and re-agitates the same challenge after withdrawing an earlier writ without liberty.

HC’s Decision: The Court held that the petitioner had deliberately suppressed material facts and misled the Court by concealing that an earlier writ petition challenging the same appellate order had already been withdrawn. The Court observed that such conduct warranted dismissal with exemplary costs.

Therefore, the writ petition was dismissed with costs of Rs. 25,000. However, after the order, the petitioner gave up the challenge to the appellate order and pressed only the alternative relief. The Court directed the GST authority to decide the petitioner’s application under Section 30 of the CGST Act within twelve weeks.

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