Bansal Inductomelt INDIA vs. State Of Punjab And Others

Held

The Court held that the writ petition is dismissed as withdrawn with liberty to the petitioner to file a fresh petition, as requested. The Court explicitly stated that there was no expression of opinion on the merits of the matter or even the entertainability of the writ petition at this stage. The operative direction was to dismiss the petition as withdrawn with the granted liberty. The issues concerning the validity of the orders under Section 68 and the subsequent order dated 14.11.2025 were not decided on merits.

Facts

The petitioner, Bansal Inductomelt (India), sought to challenge 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 the 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 requested to withdraw the writ petition with the liberty to file a fresh petition, which would also challenge the order dated 14.11.2025.

Key Issues

1. Whether the petitioner can withdraw the writ petition with liberty to file afresh, including challenging the subsequent order dated 14.11.2025? The petitioner argued for withdrawal of the writ petition with liberty to file a fresh petition, encompassing the challenge to the newly issued order dated 14.11.2025. The revenue did not appear to contest this request, as the learned counsel for the State merely informed the court of the issuance of Form GST MOV-11. No specific arguments were recorded for the revenue regarding the withdrawal or the entertainability of the writ petition at this stage.