Talwar Jewellery House vs. Union Of INDIA And Ors
Facts
The petitioner, Talwar Jewellery House, filed a writ petition before the High Court of Punjab and Haryana challenging an order dated 02.01.2026, issued in Form GST SPL-07 by respondent No.4. The respondents include the Union of India and other authorities. After some arguments, the petitioner sought permission to file an appeal before the respondents, with the condition that the appeal be decided on merits. The counsel for respondents No.2 to 4 agreed to pass an appropriate order on merits if an appeal was preferred within four weeks. The petitioner then requested the present petition be disposed of as not pressed, with liberty to file the appeal.
Held
The Court decided to dispose of the present writ petition as not pressed. The petitioner was granted liberty to file an appeal before the respondents within a period of four weeks from the date of the order. The respondents No.2 to 4, as per their counsel's submission, are to decide the appeal on its merits in accordance with law. The Court did not delve into the substantive issues of the original order dated 02.01.2026, as the petition was withdrawn with liberty to pursue the appellate remedy. The ratio of this decision is that High Courts may permit petitioners to withdraw writ petitions with liberty to file statutory appeals when the respondents concede to decide such appeals on merits.
Key Issues
1. Whether the petitioner should be granted liberty to file an appeal against the order dated 02.01.2026, and if so, whether such appeal should be decided on merits by the respondents? Petitioner's contention: The petitioner argued that they should be granted liberty to file an appeal before the respondents and that the appeal should be decided on its merits in accordance with the law. They relied on the concession made by the respondents' counsel. Respondents' contention: The respondents (No.2 to 4) conceded that if the petitioner prefers an appeal within four weeks from the date of the order, an appropriate order will be passed on the appeal on its merits in accordance with law. No specific provisions or precedents were cited by either party in the judgment.
AI-generated summary — verify with the full judgment below
108 IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
CWP No.6123 of 2026 (O&M)
Date of Decision: 25.05.2026 TALWAR JEWELLERY HOUSE .....Petitioner Versus UNION OF INDIA AND ORS ........Respondents
CORAM : HON'BLE MR. JUSTICE HARSIMRAN SINGH SETHI
HON'BLE MR. JUSTICE DEEPAK MANCHANDA
Present: Ms. Priyanka Singla, Advocate,
for the petitioner.
None for respondent No.
Mr. Saurabh Goel, Advocate,
Addl. Standing Counsel and
Ms. Geetika Sharma, Advocate,
for respondents No.2 to 4. ****
HARSIMRAN SINGH SETHI, J. (Oral)
In the present petition, the challenge is to the impugned order dated 02.01.2026 (Annexure P-1) issued in Form GST SPL-07 by respondent No.4. 2. After arguing for some time, learned counsel for the petitioner submits that liberty be given to the petitioner to file an appeal but, the said appeal be decided by the respondents on merits in accordance with law.
Learned counsel for respondents No.2 to 4 submits that in case any appeal is preferred by the petitioner within a period of four weeks from today, appropriate order on the same
The judgment continues below.
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