Beekaylon Synthetics PVT. LTD. vs. The Union Of INDIA And Ors

Held

The Court allowed the Petitioner's prayer to withdraw the Writ Petition. The Court granted the Petitioner liberty to prefer an Appeal before the GST Appellate Tribunal. The Court specified that the Petitioner would have two weeks from the date of the order to file the appeal. If the appeal was filed within this two-week period, the period of limitation would not apply. The Court also clarified that all rights and contentions of both parties were kept open. The Writ Petition was disposed of as withdrawn.

Facts

The Petitioner, Beekaylon Symthetics Pvt. Ltd., filed a Writ Petition before the Bombay High Court. During the pendency of this petition, the GST Appellate Tribunal became functional. The Petitioner sought to withdraw the Writ Petition to prefer an appeal before the newly functional Tribunal. The Respondents, Union of India & Ors., did not oppose this request. The Court was informed that the Petitioner intended to file an appeal before the GST Appellate Tribunal.

Key Issues

1. Whether the Petitioner should be granted leave to withdraw the Writ Petition with liberty to prefer an Appeal before the GST Appellate Tribunal, given that the Tribunal has become functional during the pendency of the Writ Petition. Petitioner's contention: The Petitioner argued that since the GST Appellate Tribunal is now operational, it would be more appropriate to pursue their grievance before that forum. They requested permission to withdraw the current Writ Petition and file an appeal before the Tribunal. Respondents' contention: The Respondents, represented by Mr. Patricia Cardozo, did not oppose the Petitioner's request for withdrawal and liberty to file an appeal.