M/S. Supari And General Store vs. Deputy Commissioner Of State Tax, Appeal Thane Rural Div. 2 And Ors

Held

The Court held that the writ petition should be permitted to be withdrawn. The reasoning was based on the submission made by the petitioner's counsel, on instructions, that the GST Appellate Tribunal is now functional and the petitioner wishes to avail the statutory appeal remedy. The revenue did not oppose this request. Therefore, the Court allowed the withdrawal of the writ petition with liberty to the petitioner to prefer a statutory appeal before the GST Appellate Tribunal in accordance with law. The Court explicitly stated that all rights and contentions of the parties are kept open. No specific issues regarding GST law were decided on merits.

Facts

The petitioner, M/s. Supari And General Store, filed a writ petition before the Bombay High Court. The respondents were the Deputy Commissioner of State Tax, Appeal, Thane Rural Division, and others. The petitioner's counsel, on instructions from the client, sought permission to withdraw the writ petition. The reason for withdrawal was to prefer a statutory appeal before the GST Appellate Tribunal, which had become functional. The learned Additional Government Pleader appearing for the State did not oppose this prayer. The High Court, therefore, disposed of the writ petition as withdrawn.

Key Issues

1. Whether the petitioner should be permitted to withdraw the writ petition to file a statutory appeal before the GST Appellate Tribunal? The petitioner argued that the GST Appellate Tribunal is now functional and therefore, it would be appropriate to withdraw the current writ petition and pursue the statutory remedy available. The petitioner sought liberty to file the appeal before the Tribunal. The revenue or State argued that they do not oppose the petitioner's prayer for withdrawal and liberty to file a statutory appeal. No specific provisions of law or precedents were mentioned in the arguments presented.