Halliburton Technology INDIA PVT LTD vs. The Union Of INDIA And Ors
Held
The Court considered the submissions of both parties. The Petitioner sought to withdraw the writ petition to file an appeal before the GST Tribunal, which had become functional. The Petitioner requested six weeks to file the appeal. The Respondent had no objection to the withdrawal but stipulated that the liberty to appeal should be subject to the law of limitation. The Court disposed of the writ petition as withdrawn, granting the Petitioner liberty to file an appeal within four weeks from the date of the order. This implies the Court accepted the Petitioner's request to pursue the statutory remedy before the Tribunal, while setting a shorter timeframe than initially requested, and implicitly acknowledging the Respondent's concern regarding limitation.
Facts
The Petitioner, Halliburton Technology India Pvt Ltd, filed a writ petition before the Bombay High Court challenging an order dated 27th February 2024, passed by Respondent No. 2. During the pendency of this writ petition, the GST Tribunal became functional. The Petitioner's counsel submitted that the impugned order was appealable and requested permission to withdraw the writ petition to file an appeal before the GST Tribunal, seeking six weeks' time for this purpose. The Respondent's counsel had no objection to the prayer but requested that the leave be granted subject to the law of limitation.
Key Issues
1. Whether the Petitioner should be granted leave to withdraw the writ petition to prefer an appeal before the GST Tribunal, considering the GST Tribunal has become functional during the pendency of the writ petition? The Petitioner argued that the impugned order was appealable and, with the GST Tribunal now operational, it would be appropriate to withdraw the writ petition and file a statutory appeal. The Petitioner sought six weeks' time to file the appeal. The Respondent did not object to the withdrawal but submitted that the liberty to appeal should be subject to the law of limitation, implying that the time spent in the High Court might not be condoned for the purpose of filing the appeal before the Tribunal.
AI-generated summary — verify with the full judgment below
501-WP-16589-2024.DOC Chitra Sonawane. IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.16589 OF 2024 Halliburton Technology India Pvt Ltd …Petitioner. Versus UOI & Ors. …Respondents Mr Jas Sanghvi for Petitioner. Mr Ram Ochani a/w Mamta Omle for respondents. CORAM: SUMAN SHYAM & ADVAIT M. SETHNA, JJ. DATED: 16th JULY 2026. PC:-
Mr Jas Sanghvi, learned Counsel for the Petitioner submits that the Order impugned in this writ petition dated 27th February 2024, passed by Respondent No.2 is an appealable order. During the pendency of this petition, the GST Tribunal became functional. Therefore, the Petitioner be granted leave to withdraw this Petition with liberty to prefer an Appeal by granting six week's time for filing the appeal.
The learned Counsel for the Respondent does not have any objection to prayer but submits that the leave be granted subject to the law of limitation.
Taking note of the submission of the parties, the writ petition stands disposed of as withdrawn with liberty to file an appeal within four weeks from today. (ADVAIT M. SETHNA, J.) (SUMAN SHYAM, J.) { CHITRA SANJAY SONAWANE CHITRA S
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