Bansal Inductomelt INDIA vs. State Of Punjab And Others
Held
The Court noted that the petitioner sought to withdraw the writ petition with the liberty to file afresh, which would also include challenging the order dated 14.11.2025. The Court, therefore, dismissed the writ petition as withdrawn with the liberty granted. The judgment explicitly states that there was no expression of opinion on the merits of the matter or even the entertainability of the writ petition at that stage. The ratio decidendi is that a petitioner can withdraw a writ petition with liberty to file afresh, especially when subsequent developments necessitate a broader challenge, and the court will grant such liberty without commenting on the merits.
Facts
The petitioner, Bansal Inductomelt (India), filed a writ petition challenging orders issued under Section 68 of the GST Act, specifically Form GST MOV-01 (dated nil), Form GST MOV-2 (dated 25.10.2025), and Form GST MOV-10 (dated 31.10.2025). The respondents are the State of Punjab and others. The revenue, through learned counsel for the State, informed the Court that Form GST MOV-11 had been issued on 14.11.2025. Faced with this development, the petitioner's counsel sought to withdraw the writ petition with the liberty to file a fresh petition that would also challenge the order dated 14.11.2025.
Key Issues
1. Whether the petitioner is entitled to challenge the orders under Section 68 in Form GST MOV-01, Form GST MOV-2, and Form GST MOV-10, given the subsequent issuance of Form GST MOV-11? Petitioner's contention: The petitioner sought to challenge the aforementioned orders. However, the specific arguments or legal provisions relied upon by the petitioner are not detailed in the judgment as the petition was withdrawn before substantive arguments were made. Revenue's contention: The revenue informed the Court about the issuance of Form GST MOV-11 on 14.11.2025, which appears to be a subsequent development impacting the challenge to the earlier orders. No specific legal arguments were recorded for the revenue as the matter was disposed of on the petitioner's request.
Sections Cited
Section 68
AI-generated summary — verify with the full judgment below
115-b IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
CWP-33720-2025
Date of Decision: December 03, 2025
BANSAL INDUCTOMELT (INDIA)
.....Petitioner
Versus STATE OF PUNJAB AND OTHERS
..... Respondents
CORAM:- HON'BLE MRS. JUSTICE LISA GILL
HON'BLE MR. JUSTICE PARMOD GOYAL
Present: Ms. Urvashi Dhugga, Advocate for the petitioner.
Mr. R.S. Pandher, Addl. AG, Punjab.
**** LISA GILL, J.
Prayer in this petition is for setting aside orders under Section 68 in Form GST MOV-01 dated nil (Annexure P-8), Form GST MOV-2 dated 25.10.2025 (Annexure P-6) and Form GST MOV-10 dated 31.10.2025 (Annexure P-11).
Learned counsel for State submits that Form GST MOV-11 has been issued on 14.11.2025. 2. Faced with above, learned counsel for petitioner seeks to withdraw this writ petition with liberty to file afresh while challenging order dated 14.11.2025 as well.
Writ petition is, accordingly, dismissed as withdrawn with liberty as aforementioned. However, there is no expression of opinion on merits of the matter or even entertainability o
The judgment continues below.
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