M/S Avantika Contractors I LTD. vs. The Commissioner Of Central G S T And Central Excise And Ors
Held
The Court held that the petitioner was permitted to withdraw the present writ petition. The Court explicitly stated that it was not inclined to entertain the petition and granted the petitioner liberty to prefer an appeal before the Commissioner (Appeals). The Court made no observations on the aspect of limitation regarding the potential appeal, nor did it express any opinion on the merits of the case or the underlying GST dispute. The ad-interim reliefs previously granted were vacated forthwith, and the notices were discharged. The ratio decidendi is that a party can withdraw a writ petition to pursue an alternative statutory remedy, even if the appeal might be time-barred, without the High Court adjudicating on the merits or the limitation aspect at that stage.
Facts
M/s Avantika Contractors (I) Ltd. filed a writ petition before the Patna High Court challenging an order or action by the Central GST and Central Excise authorities. The specific order or action, the tax period(s), and the amount in dispute are not detailed in the provided text. The procedural history indicates that the petitioner had previously been granted ad-interim reliefs. During the hearing, the petitioner's counsel argued at length. Subsequently, the petitioner sought permission to withdraw the writ petition to prefer an appeal before the Commissioner (Appeals).
Key Issues
1. Whether the petitioner is entitled to withdraw the writ petition to pursue an appeal before the Commissioner (Appeals)? Petitioner's contention: The petitioner sought permission to withdraw the writ petition to file an appeal before the Commissioner (Appeals), indicating a preference for the appellate route. The petitioner did not explicitly argue on the merits of the case or the underlying GST dispute within this proceeding. Revenue's contention: The revenue's arguments are not recorded in the provided text. The court's decision to dismiss the petition as withdrawn was made upon the petitioner's request.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.6009 of 2018 ====================================================== M/s Avantika Contractors ( I ) Ltd. NTPC, Barh Campus STPP, Barh, Patna having their registered office at Door No. 8-2-603/23/3 & 15 3rd Floor, H S R Summit, beside No. 1 News Channel, Road No. 10, Banjara Hills, Hyderabad through their authorized representative Ajay Kumar Singh son of Late Surendra Pd. Singh, Resident of Subhug Sharma, P.S. Rupaspur, District Patna. ... ... Petitioner/s Versus
The Commissioner of Central G S T & Central Excise, Patna II Commissionerate, Central Revenue Building, Birchand Patel Marg, Patna.
The Joint Commissioner, Central Excise & Service Tax, Patna, Central Revenue Building, Birchand Patel Marg, Patna.
The Assistant Commissioner, Central GST, Patna (East) Division, Patna, Central Revenue Building, Birchand Patel Marg, Patna.
The Superintendent, Central Excise & Service Tax, Fatuha Circle, Ex Range, 1st Floor Raghuvansh Complex, Station Road, Fatuha.
The AXIS Bank Ltd., Court Chamber, 35 Sir V. Thackersey Marg, New Marin Lines, Mumbai.
The Branch Manager, Axis Bank Ltd. S.R. Nagar Branch,
The judgment continues below.
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