Sterile INDIA Private Limited vs. Assistant Commissioner Central GST Division And Another

Facts

The petitioner, Sterile India Private Limited, filed a writ petition before the High Court of Punjab and Haryana at Chandigarh. The respondents were the Assistant Commissioner, Central GST Division Sonepat, and another authority. The petitioner sought to challenge a show cause notice dated July 16, 2024, and an order dated December 17, 2024. After arguing the matter, the petitioner's counsel sought permission to withdraw the petition to pursue an appeal under Section 107 of the Central Goods and Services Tax Act, 2017, against the impugned order.

Held

The Court held that the petitioner was permitted to withdraw the writ petition. The reasoning was based on the petitioner's counsel's submission that they wished to avail the statutory remedy of appeal under Section 107 of the Central Goods and Services Tax Act, 2017, against the impugned show cause notice and order. The Court granted the liberty as prayed for. The ratio decidendi is that High Courts may permit withdrawal of writ petitions when a party intends to pursue a statutory appeal, especially when such a remedy is available and appropriate. The operative direction was to dismiss the petition as withdrawn with the liberty granted.

Key Issues

1. Whether the petitioner is entitled to withdraw the writ petition to pursue an alternative remedy of appeal under Section 107 of the Central Goods and Services Tax Act, 2017? The petitioner argued that they should be permitted to withdraw the petition to file an appeal under Section 107 of the CGST Act, 2017, as the order dated December 17, 2024, and the show cause notice dated July 16, 2024, were assailable through this statutory remedy. The revenue or State did not record any specific arguments in the judgment.